UK Statutory Instrument 2016 United Kingdom

The Bank Levy (Double Taxation Relief) (Single Resolution Fund Levy) Regulations 2016

View on legislation.gov.uk (opens in a new tab) Ask Guv about this Act

At a glance

What's here

2 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.015

Priority of credits

  • Order your double taxation relief credits for the bank levy in the correct sequence
s.017

Notice that adjustment has rendered credit excessive

  • Notify HMRC if bank levy credit becomes excessive
Browse 15 other sections — procedural / definitional / commencement
s.001

Citation, commencement and effect

s.002

Specified equivalent foreign levy

s.003

Application of these Regulations

s.004

Double taxation relief

s.005

Calculation of the maximum credit: UK banking group, UK sub-group or UK banking sub-group

s.006

Calculation of the maximum credit: relevant foreign bank

s.007

Determining assets and UK assets

s.008

Exchange rates

s.009

General time limit for making a claim

s.010

Relevant groups: responsible member to make claim

s.011

Limits on credit in cases where regulation 6 applies

s.012

Restriction of credit

s.013

(1) Where— (a) there is double taxation in relation to...

s.014

Reduction in credit: payment by reference to SRF levy

s.016

Consequences of adjustment of the bank levy or SRF levy

Read the full Act on legislation.gov.uk (opens in a new tab)

Explore more

Browse legislation

Find other UK business legislation with related guidance.