# The Banking Surcharge (Information) Regulations 2016, Regulation 2: Interpretation


In these Regulations—
“banking surcharge” means a sum—
(a) chargeable under section 269DA of CTA 2010 (surcharge on banking companies), as if it were an amount of corporation tax; or
(b) charged on a chargeable company at step 5 in section 371BC(1) of TIOPA 2010 (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—
(a) section 269DM(2) of CTA 2010 (payments in respect of the surcharge: information to be provided); or
(b) section 371UBA(2) of TIOPA 2010 (payments in respect of a charge on a banking company: information to be provided).

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Source: https://www.legislation.gov.uk/uksi/2016/566/regulation/2 (the official version)
Page: https://openlegislation.uk/banking-surcharge-information-regulations-2016/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.