Paragraph 3
United Kingdom
In this Schedule—
Part 3 contains provision defining the different types of groups of entities in relation to which the bank levy is charged;
Part 4 contains provision defining the equity and liabilities on which the bank levy is charged;
Part 5 contains supplementary provision;
Part 6 deals with the collection and management of the bank levy;
Part 7 deals with double taxation reliefF1and with the deduction of foreign levies for the purposes of corporation tax and income tax ;
Part 8 contains definitions;
Part 9 confers a power to make changes to this Schedule in specified circumstances.
Annotations
Textual amendments
- F1
Words in Sch. 19 para. 3 inserted (with effect in accordance with s. 204(5)-(7) of the amending Act) by Finance Act 2013 (c. 29), s. 204(4)(a)