Point in time view as at 31/07/2017.
Finance Act 2011, Cross Heading:
Definitions of “
UK
banking group”, “building society group”, “foreign banking group” and “relevant non-banking group”
is up to date with all changes known to be in force on or before 30 April 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.
8U.K. The relevant group is a “ UK banking group” if—
(a)the group is a banking group (see paragraph 12), and
(b) the parent entity is a UK resident entity.
9U.K.The relevant group is a “building society group” if the parent entity is a building society.
10U.K.The relevant group is a “foreign banking group” if—
(a)the group is a banking group (see paragraph 12), and
(b)the parent entity is a non-UK resident entity.
11U.K.The relevant group is a “relevant non-banking group” if—
(a) the members of the group include at least one UK resident bank or relevant foreign bank, and
(b)the group is neither a banking group nor a building society group.
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