Bank levy
Accounting period for large and very large companies
Anti-avoidance
Asset management activities, meaning
Background
Capital resource condition
Charge
Amount, steps for determination of
Chargeable periods wholly or partly before 1 January 2012
Entities which are not members of groups
Generally
Groups of equities
Joint and several liability
Responsible member
Chargeable equity and liabilities
Assets, meaning
Building societies (not members of groups)
Building society group
Clients' money, liabilities excluded
Currency liabilities, exclusion
Equity, meaning
Excluded equity and liabilities
Financial services compensation scheme liabilities, exclusion
Foreign banking group
Generally
Insurance liabilities (relevant), exclusion
Joint ventures
Liabilities, meaning
Property/plant and equipment (relevant), exclusions
Protected deposits, exclusion
Relevant foreign banks (not members of groups)
Relevant non-banking group
Retirement benefit liabilities (relevant), exclusion
Sovereign repo liabilities, exclusion
Sovereign stock-lending liabilities, exclusion
Tax liabilities (relevant), exclusion
Tier one capital equity and liabilities, exclusion
UK allocated equity and liabilities
UK banking group
UK resident banks (not members of groups)
Chargeable periods, entities which do not prepare financial statements
Collection and management
Corporation tax, ignored for
Costs, no account to be taken of reimbursements
Deductions disallowed
Definitions
Disclosure of information to foreign tax authorities
Double taxation agreements
Double taxation relief
Adjustment of amount payable, action after
Claims
Determining assets and UK assets
Disclosure of information to foreign tax authorities
Equivalent foreign levy allowed as credit
Exchange rates
Generally
Germany
Limits on credit
Priority of credits
Restriction of credit
Time limits for claims
Due and payable
Excluded entity, meaning
Financial statements
Foreign levies
Germany, double taxation arrangements
Groups covered by
Banking group, meaning
Building society group
Exempt activities condition
Foreign banking group
Relevant non-banking group
UK banking group
High quality liquid assets
Income tax, ignored for
Instalment payments
Introduction
Joint ventures
Liabilities
Long term equity and liabilities
Miscellaneous amendments
Netting agreements
Non-deductible
Payment through corporation tax system
Power to make consequential changes
Rates
Rates for 2016 to 2021
Relevant foreign bank, meaning
Relevant regulated activity, meaning
Residence
Returns
Transitional provisions
UK resident bank, meaning