{
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  "id": "uksi/2016/566",
  "title": "The Banking Surcharge (Information) Regulations 2016",
  "short_title": "Banking Surcharge (Information) 2016",
  "long_title": "The Regulations apply where a payment is made, or is to be made, by a company to discharge (wholly or partly) its liability in respect of section 269DA of the Corporation Tax Act 2010 (c. 4) or at step 5 in section 371BC(1) of the Taxation (International and Other Provisions) Act 2010 (c.8)(“the banking surcharge”).",
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