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HMRC internal manual

Bank Levy Manual

From
HM Revenue & Customs
Updated
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Relevant entities and groups: relevant entities

Paragraph 5 of Schedule 19

The bank levy is also charged upon certain entities (‘relevant entities’) that are not part of a group at the end of their accounting period.

These entities are:

An entity cannot be within these categories where it is either:

  • a parent entity under Paragraph 4(1), or
  • a member of a group headed by a parent entity under Paragraph 4(1).