BKLM315110 - Chargeable equity and liabilities: relevant entities and groups: relevant groups

Paragraph 15 of Schedule 19

Where a group is within the charge to Bank Levy the amount of the chargeable equity and liabilities is the total of:

• The UK-based equity and liabilities of each UK sub-group (see BKLM315130) and each chargeable UK resident entity (see BKLM315140) as at the end of the chargeable period; and
• The UK allocated equity and liabilities of any relevant foreign bank (see BKLM245000) that is a member of the group as at the end of the chargeable period.