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Changes over time for: Paragraph 15D


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 15/03/2018.
Changes to legislation:
Finance Act 2011, Paragraph 15D 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.

Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
[15D(1)This paragraph applies if—U.K.
(a)the bank levy is charged as provided for by paragraph 4 (groups), and
(b)a UK resident entity, which is a member of the relevant group, has a foreign permanent establishment.
(2)For the purposes of this Part of this Schedule, a UK resident entity “has a foreign permanent establishment” if the entity carries on a trade in a territory outside the United Kingdom through a permanent establishment (the “foreign permanent establishment”) in that territory.
(3)The relevant group’s responsible member may, for the purposes of determining the UK-based equity and liabilities of a UK sub-group or a chargeable UK resident entity, elect to disregard the non-UK allocated equity and liabilities attributable to—
(a)any or all of the foreign permanent establishments of any or all of the UK resident entities which are members of the UK sub-group;
(b)any or all of the foreign permanent establishments of the chargeable UK resident entity.
(4)See paragraph 15Z1 for further provision about non-UK allocated equity and liabilities.]
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