UK Statutory Instrument SI 2015/344 United Kingdom

The Bank Levy (Double Taxation Arrangements) (Netherlands) Regulations 2015

Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Any Person1

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

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.014 Duty to give notice that adjustment has rendered credit excessive Regulated
  • Notify HMRC if a Netherlands bank tax credit becomes excessive due to an adjustmentAny Person
15 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 Calculation of the credit
s.006 Determining the UK taxable base
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 Netherlands bank tax
s.012 Priority of credits
s.013 Consequences of adjustment of the bank levy or Netherlands bank tax
s.015 Giving effect to solutions to cases and mutual agreements resolving cases
s.016 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.