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Finance Act 2014

Background Note

13.The Government announced when it introduced the bank levy that it would review the design of the levy in 2013. A consultation document was published on 4 July 2013 setting out various areas where the Government sought views. The consultation closed on                     26 September 2013. A consultation response document was published on 10 December 2013 and is available on the GOV.UK website.

14.The changes above arise as a result of this consultation and were introduced in Finance Act 2014.

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Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.


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