Chapter 4 Surcharge on banking companiesF1
United Kingdom
- Overview
- The surcharge
- Non-banking group relief
- Non-banking or pre-2016 loss relief
- The surcharge allowance
- Application of Corporation Tax Acts: administration, double taxation etc
- Anti-avoidance
- Interpretation
Annotations
Textual amendments
- F1
Pt. 7A Ch. 4 inserted (with effect in accordance with Sch. 3 Pt. 3 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 1
Notes on Part 7A
Textual amendments
- F1
Pt. 7A inserted (with effect in accordance with Sch. 2 para. 7-9 of the amending Act) by Finance Act 2015 (c. 11), Sch. 2 para. 1