UK Statutory Instrument 2015 United Kingdom

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

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At a glance

What's here

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 Netherlands bank tax credit becomes excessive due to an adjustment
Browse 15 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

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

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