# Finance Act 2010, Paragraph 18


(1) In order to establish the amount of bank payroll tax payable by it, every taxable company must deliver a return to HMRC.
(2) The return must be delivered on or before 31 August 2010.
(3) A return under this paragraph is referred to as a bank payroll tax return.

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Source: https://www.legislation.gov.uk/ukpga/2010/13/schedule/1/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-2010/schedule-1/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.