Banking companies
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