UK Statutory Instrument 2012 United Kingdom

The Bank Levy (Double Taxation Relief) Regulations 2012

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1 compliance obligation

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

s.014

Duty to give notice that adjustment has rendered credit excessive

  • Notify HMRC if a bank levy credit is reduced or becomes excessive
Browse 13 other sections — procedural / definitional / commencement
s.001

Citation, commencement and effect

s.002

Application of these Regulations

s.003

Specified equivalent foreign levy

s.004

Double taxation relief

s.005

Calculation of the credit

s.006

Determining assets and

s.007

Exchange rates

s.008

General time limit for making a claim

s.009

Relevant groups: responsible member to make claim

s.010

Restriction of credit

s.011

Reduction in credit: payment by reference to equivalent foreign levy

s.012

Priority of credits

s.013

Consequences of adjustment of the bank levy or equivalent foreign levy

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