Finance (No. 2) Act 2015 (c. 33)

SCHEDULES

SCHEDULE 3 Banking companies: surcharge

PART 2 Consequential amendments

FA 1998

3 (1) Schedule 18 to FA 1998 (company tax returns, assessments and related matters) is amended as follows.

(2) In paragraph 1 (meaning of “tax”)—

(a) before the entry relating to section 455 of CTA 2010 insert—

• “section 269DA of the Corporation Tax Act 2010 (surcharge on banking companies),”, and

(b) in the entry relating to section 455 of CTA 2010, for “the Corporation Tax Act 2010” substitute “that Act”.

(3) In paragraph 8(1) (calculation of tax payable), in the third step, after paragraph 1 insert—

“1ZA.

Any sum chargeable under section 269DA of that Act (surcharge on banking companies).”