Introductory Text
Introduction
1.Citation, commencement and effect
2.Specified equivalent foreign levy
3.Application of these Regulations
Double taxation relief by way of credit
4.Double taxation relief
5.Calculation of the maximum credit: UK banking group, UK sub-group or UK banking sub-group
6.Calculation of the maximum credit: relevant foreign bank
7.Determining assets and UK assets
8.Exchange rates
Claim for double taxation relief
9.General time limit for making a claim
10.Relevant groups: responsible member to make claim
Limits on credit
11.Limits on credit in cases where regulation 6 applies
12.Restriction of credit
13.(1) Where— (a) there is double taxation in relation to...
14.Reduction in credit: payment by reference to SRF levy
15.Priority of credits
Action after adjustment of amount payable by way of bank levy or SRF levy
16.Consequences of adjustment of the bank levy or SRF levy
17.Notice that adjustment has rendered credit excessive
Signature
Explanatory Note