Section 269A Overview of PartF1
United Kingdom
(1)
This Part contains provision about banking companies.
(2)
Chapter 2 defines “banking company” and contains other definitions applying for the purposes of this Part.
(3)
Chapter 3 contains provision restricting the amount of certain deductions which a banking company may make in calculating its taxable total profits for an accounting period.
(F24)
Chapter 4 contains provision for a surcharge on banking companies.
Annotations
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
- F2
S. 269A(4) inserted (18.11.2015) (with effect in accordance with Sch. 3 Pt. 3 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 3 para. 5