http://www.legislation.gov.uk/uksi/2012/459/regulation/11/madeThe Bank Levy (Double Taxation Arrangements) (Federal Republic of Germany) Regulations 2012TaxCurrencies and exchange ratesenKing's Printer of Acts of Parliament2016-09-06BANK LEVYThese Regulations make provision in relation to relief from double taxation in relation to the bank levy and any tax imposed by the Federal Republic of Germany which corresponds to the bank levy (“the German bank levy”).Action after adjustment of amount payable by way of bank levy or German bank levy11Consequences of adjustment of the bank levy or German bank levy1

Paragraph (2) applies to a claim or assessment if—

a

the amount of credit given under regulation 4 is reduced under regulation 9, or becomes excessive or insufficient by reason of any adjustment of the amount of any bank levy or German bank levy,

b

the reduction or adjustment gives rise to the claim or assessment, and

c

the claim or assessment is made not later than 6 years from the time when all material determinations have been made, whether in the UK or elsewhere.

2

Nothing in the Tax Acts limiting the time for the making of assessments, or limiting the time for the making of claims for relief, applies to the assessment or claim.

3

In paragraph (1)(c) “material determination” means an assessment, reduction, adjustment or other determination that is material in determining whether any, and (if so) what, credit is to be given.

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