{
  "url": "https://openlegislation.uk/banking-surcharge-information-regulations-2016/regulation-2",
  "json_url": "https://openlegislation.uk/banking-surcharge-information-regulations-2016/regulation-2.json",
  "legislation": "uksi/2016/566",
  "legislation_title": "The Banking Surcharge (Information) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/banking-surcharge-information-regulations-2016",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“banking surcharge” means a sum—\n(a) chargeable under section 269DA of CTA 2010 (surcharge on banking companies), as if it were an amount of corporation tax; or\n(b) charged on a chargeable company at step 5 in section 371BC(1) of TIOPA 2010 (charging the CFC charge);\n“surcharge payment” means payment to discharge (wholly or partly) the liability of a company in respect of banking surcharge;\n“written notification” means a notification required under—\n(a) section 269DM(2) of CTA 2010 (payments in respect of the surcharge: information to be provided); or\n(b) section 371UBA(2) of TIOPA 2010 (payments in respect of a charge on a banking company: information to be provided).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "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."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 269DM was inserted by section 17 of, and paragraph 1 of Schedule 3 to, the Finance (No. 2) Act 2015."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/566/regulation/2",
    "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."
}