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HMRC internal manual

Bank Levy Manual

HM Revenue & Customs
, see all updates

Relevant entities and groups: relevant groups: types of group

Paragraph 4 of Schedule 19

Groups within the ambit of the bank levy are split into four types:

For definitions of the different types of groups, see BKLM241000.

See BKLM240000 onwards for guidance on how to determine a banking group.