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The Taxation of Banks (Amendments to the Corporation Tax Act 2009, Corporation Tax Act 2010 and Finance Act 2011) Regulations 2022
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- 2022 No. 286
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PART 3 Amendment to the Corporation Tax Act 2010
6.Part 7A of the Corporation Tax Act 2010 (banking companies)...
7.(1) Section 269B (meaning of “banking company”) is amended as...
8.(1) Section 269BA (excluded entities) is amended as follows.
9.Section 269BB (relevant regulated activities), after paragraph (d) insert—
10.(1) Section 269BC (banking companies: supplementary definitions) is amended as...
11.In section 269BE (powers to amend), in each of subsections...
PART 4 Amendment to Schedule 19 to the Finance Act 2011
13.In paragraph 12 (definition of “banking group”), in sub-paragraph (8)—...
14.In paragraph 30 (exclusion of “tier one capital equity and...
16.(1) In paragraph 73 (meaning of “excluded entity”) is amended...
17.In paragraph 79 (meaning of “relevant regulated activity”), after paragraph...
18.In paragraph 81 (powers to amend), in sub-paragraph (1)(b), for...
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