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Contents

Official guidance
Bank Levy Manual

BKLM100000 · Introduction

  • BKLM110000 · About this manual
  • BKLM120000 · Abbreviations used
  • BKLM130000 · Introductions: definitions
  • BKLM140000 · Background to the bank levy
  • BKLM150000 · Structure
  • BKLM160000 · The rate of the bank levy
  • BKLM170000 · Relationship with Corporation Tax and Income Tax
  • BKLM180000 · Anti-avoidance
  • BKLM190000 · Double Taxation Relief
  1. Introduction: contents
  2. Introductions: definitions

BKLM130000 | Introductions: definitions

From HM Revenue & Customs · Bank Levy Manual

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.

BKLM242720Asset management activities
BKLM243160Capital resources requirement
BKLM250000Excluded entity
BKLM810000Long term equity and liabilities
BKLM245000Relevant foreign bank
BKLM243000UK resident bank
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