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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. Introduction: anti-avoidance

BKLM180000 | Introduction: anti-avoidance

From HM Revenue & Customs · Bank Levy Manual

Paragraph 47 of Schedule 19

Details of how the anti-avoidance provisions are to be applied can be found at BKLM600000.

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