# The Bank Levy (Double Taxation Relief) Regulations 2012, Regulation 8: General time limit for making a claim


(1) A claim for credit under regulation 4(1) must be made not more than—
(a) four years after the end of the accounting period in relation to which the bank levy is treated as an amount of corporation tax chargeable on the responsible member (see paragraph 50 of Schedule 19 to the Finance Act 2011) or the relevant entity (see paragraph 51 of that Schedule), or
(b) if later, one year after the end of the accounting period in which the equivalent foreign levy is paid.
(2) If the chargeable period in relation to which the bank levy is charged falls in more than one accounting period, the accounting period referred to in paragraph (1)(a) shall be the latest of those periods.

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Source: https://www.legislation.gov.uk/uksi/2012/458/regulation/8 (the official version)
Page: https://openlegislation.uk/bank-levy-double-taxation-relief-regulations-2012/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.