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HMRC internal manual

Bank Levy Manual

Introductions: definitions

Part 8 of Schedule 19

The bank levy rules contain a large number of regulatory and accounting terms and definitions. Many of these are contained within the appropriate Parts of the legislation and are covered in the relevant Chapter of this guidance.

Part 8 is a dedicated section of the legislation for definitions. An explanation of the terms listed below can be found by following the attached links.

BKLM242720 Asset management activities
BKLM243160 Capital resources requirement
BKLM250000 Excluded entity
BKLM810000 Long term equity and liabilities
BKLM245000 Relevant foreign bank
BKLM243000 UK resident bank