Point in time view as at 15/03/2018.
Finance Act 2011, Paragraph 15 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
[F115(1)This paragraph applies if the bank levy is charged as provided for by paragraph 4 (groups).U.K.
(2)The amount of the chargeable equity and liabilities of the relevant group is the total of—
(a)the UK-based equity and liabilities, as at the end of the chargeable period, of—
(i)each UK sub-group, and
(ii)each chargeable UK resident entity, and
(b)if a relevant foreign bank is a member of the relevant group, the UK allocated equity and liabilities of that bank as at the end of the chargeable period (see paragraph 24).]
Textual Amendments
F1Sch. 19 paras. 15-15Z5 and cross-headings substituted for Sch. 19 paras. 15-23 (with effect in accordance with Sch. 9 para. 35 of the amending Act) by Finance Act 2018 (c. 3), Sch. 9 para. 2
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