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HMRC internal manual

Bank Levy Manual

Introduction: abbreviations used

The Bank Levy Manual uses the following abbreviations:

BIPRU The FSA’s Prudential Sourcebook for Banks, Building Societies and Investment Firms (web)(
CATA Capital Attribution Tax Adjustment
CT Corporation Tax
CTA 2009 Corporation Tax Act 2009
CTA 2010 Corporation Tax Act 2010
FA 2011 Finance Act 2011
FISMA Financial Services and Markets Act 2000
FRS Financial Reporting Standard
FSA Financial Services Authority
FSCS Financial Services Compensation Scheme
HQLA High Quality Liquid Assets
IAS International Accounting Standards
ICTA Income and Corporation Taxes Act 1988
IT Income Tax
JV Joint Venture
KERT Key Entrepreneurial Risk Taking
OECD Organisation for Economic Co-Operation and Development
QIP Quarterly Instalment Payment
TCGA Taxation of Chargeable Gains Act 1992
UK United Kingdom
UK GAAP United Kingdom Generally Accepted Accounting Practice
US GAAP United States Generally Accepted Accounting Principles