{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-19/paragraph-15I",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-19/paragraph-15I.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/19/paragraph/15I",
  "kind": "paragraph",
  "number": "15I",
  "heading": null,
  "text": "(1) This paragraph applies in relation to a designated FPE entity which is—\n(a) where the bank levy is charged as provided for by paragraph 4 (groups), a chargeable UK resident entity;\n(b) where the bank levy is charged as provided for by paragraph 5 (entities which are not members of groups), the relevant entity.\n(2) To determine the UK-based equity and liabilities of the entity, as at the end of the chargeable period, take Steps 1 to 5 in paragraph 15Z1.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 19 paras. 15-15Z5 and cross-headings substituted for Sch. 19 paras. 15-23 (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/11/schedule/19/paragraph/15I",
    "retrieved_at": "2026-10-29T09:09:31.813616+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."
}