UK Statutory Instrument 2012 United Kingdom

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

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What's here

3 compliance obligations

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.007

Relevant groups: responsible member to make claim

  • Responsible member must claim German bank levy credit
s.010

Priority of credits

  • Elect order of foreign levy credits when multiple direct subsidiaries exist
s.012

Duty to give notice that adjustment has rendered credit excessive

  • Notify HMRC if German bank levy credit becomes excessive
Browse 11 other sections — procedural / definitional / commencement
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

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