Finance Act 2011 (c. 11)

SCHEDULES

SCHEDULE 19 U.K. The bank levy

Part 1 U.K. Introduction

3 U.K. In this Schedule—

• Part 3 contains provision defining the different types of groups of entities in relation to which the bank levy is charged;

• Part 4 contains provision defining the equity and liabilities on which the bank levy is charged;

• Part 5 contains supplementary provision;

• Part 6 deals with the collection and management of the bank levy;

• Part 7 deals with double taxation relief[F1 and with the deduction of foreign levies for the purposes of corporation tax and income tax ];

• Part 8 contains definitions;

• Part 9 confers a power to make changes to this Schedule in specified circumstances.

Textual Amendments

F1 Words in Sch. 19 para. 3 inserted (with effect in accordance with s. 204(5)-(7) of the amending Act) by Finance Act 2013 (c. 29), s. 204(4)(a)