UK Statutory Instrument SI 2012/459 United Kingdom

The Bank Levy (Double Taxation Arrangements) (Federal Republic of Germany) Regulations 2012

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Any Person2 Director or Officer1

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2340 other Acts
Director or Officer — also bound by 429 other Acts
Companies Act 2006 126 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.007 Relevant groups: responsible member to make claim Regulated
  • Responsible member must claim German bank levy creditDirector or Officer
s.010 Priority of credits Regulated
  • Elect order of foreign levy credits when multiple direct subsidiaries existAny Person
s.012 Duty to give notice that adjustment has rendered credit excessive Regulated
  • Notify HMRC if German bank levy credit becomes excessiveAny Person
11 other provisions — procedural and definitional
s.001 Citation, commencement and effect
s.002 Interpretation
s.003 Application of these Regulations
s.004 Double taxation relief
s.005 Exchange rates
s.006 General time limit for making a claim
s.008 Restriction of credit
s.009 Reduction in credit: payment by reference to German bank levy
s.011 Consequences of adjustment of the bank levy or German bank levy
s.013 Giving effect to solutions to cases and mutual agreements resolving cases
s.014 Effect of, and deadline for, presenting a case

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.