{
  "url": "https://openlegislation.uk/banking-surcharge-information-regulations-2016/note",
  "json_url": "https://openlegislation.uk/banking-surcharge-information-regulations-2016/note.json",
  "legislation": "uksi/2016/566",
  "legislation_title": "The Banking Surcharge (Information) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/banking-surcharge-information-regulations-2016",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThe 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”).\nRegulation 2 sets out definitions. Regulation 3 provides for application. Regulation 4 sets out additional information which must be provided where a company is required to make a written notification in relation to the banking surcharge.\nRegulation 5 provides for compliance.\nA Tax Information and Impact Note covering this instrument will be published on the website at https://www.gov.uk/government/collections/tax-information-and-impact-notes-tiins.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/566/note",
    "retrieved_at": "2026-10-28T23:23:37.973883+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}