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HMRC internal manual

Bank Levy Manual

Chargeable equity and liabilities: netting: the entity and the counterparty: UK banking groups or building society groups

Paragraph 16 of Schedule 19

For UK banking or building society groups, for the purposes of the netting calculation the ‘entity’ is a member of the relevant group and the ‘counterparty’ is an entity which is not a member of the relevant group.