Regulation 2 Interpretation

In these Regulations—

“banking surcharge” means a sum—
1. (a)
  
  chargeable under section 269DA of CTA 2010^f1 (surcharge on banking companies), as if it were an amount of corporation tax; or
2. (b)
  
  charged on a chargeable company at step 5 in section 371BC(1) of TIOPA 2010^f2 (charging the CFC charge);
“surcharge payment” means payment to discharge (wholly or partly) the liability of a company in respect of banking surcharge;
“written notification” means a notification required under—
1. (a)
  
  section 269DM(2) of CTA 2010^f3 (payments in respect of the surcharge: information to be provided); or
2. (b)
  
  section 371UBA(2) of TIOPA 2010^f4 (payments in respect of a charge on a banking company: information to be provided).

Annotations

f1: Section 269DA of the Corporation Tax Act 2010 (c.4) was inserted by section 17 of, and paragraph 1 of Schedule 3 to, the Finance (No. 2) Act 2015 (c. 33).
f2: Section 371BC of the Taxation (International and Other Provisions) Act 2010 (c.8) was inserted by section 180 of, and paragraph 1 of Part 1 of Schedule 20 to, the Finance Act 2012 (c. 14) and step 5 was amended by section 17 of, and paragraphs 7 and 8 of Part 2 of Schedule 3 to, the Finance (No. 2) Act 2015.
f3: Section 269DM was inserted by section 17 of, and paragraph 1 of Schedule 3 to, the Finance (No. 2) Act 2015.
f4: Section 371UBA was inserted by section 17 of, and paragraphs 7 and 10 of Part 2 of Schedule 3 to, the Finance (No. 2) Act 2015.