Finance Act 2018 (c. 3)

SCHEDULES

SCHEDULE 9 Bank levy

PART 2 Miscellaneous amendments

International accounting standards

26 In paragraph 24 (definition of “UK allocated equities and liabilities”)—

(a) in sub-paragraph (2)(a), omit “or UK GAAP”, and

(b) in sub-paragraph (2)(b), omit sub-paragraph (ii) and the “or” preceding it.