Banks established under Savings Bank (Scotland) Act 1819

Loss allowance

Legislation/Regulatory – F(No. 2)A2015 s. 19

Compensation payments

Restriction of deductions

Legislation/Regulatory – F(No. 2)A2015 s. 18(1)

Deduction restrictions

Legislation/Regulatory – FA2015 s. 32

Definitions relating to banks

Legislation/Regulatory – F(No. 2)A2015 s. 20

Expenses relating to compensation

Legislation/Regulatory – F(No. 2)A2015 s. 18

Relevant corporation tax accounting period

Legislation/Regulatory – TIOPA2010 s. 371BI

Relevant transfer

Legislation/Regulatory – TIOPA2010 s. 371BI(4)

Surcharge

Generally

Legislation/Regulatory – F(No. 2)A2015 s. 17

Group surcharge allowance

Legislation/Regulatory – F(No. 2)A2015 Sch. 3, para. 1

Relevant transferred-out gain, meaning

Legislation/Regulatory – F(No. 2)A2015 Sch. 3, para. 1