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HMRC internal manual

Bank Levy Manual

Chargeable equity and liabilities: excluded equity and liabilities: retirement benefit liabilities

Paragraph 36 of Schedule 19

Amounts on the balance sheet representing relevant defined benefit retirement obligations which are included in the consolidated financial statements or financial statements prepared under either IAS or UK GAAP are excluded from the bank levy.

The amounts covered by this exclusion are those under defined benefit retirement plans falling within IAS 19 or FRS 17 for financial statements falling under IAS and UK GAAP respectively.