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Contents

Official guidance
Bank Levy Manual

BKLM220000 · Relevant entities and groups: relevant groups

  • BKLM221000 · Types of group
  • BKLM222000 · How to determine the relevant group
  • BKLM223000 · Group members determined using IAS
  • BKLM224000 · US GAAP exception for determining group members
  1. Relevant entities and groups: relevant groups: contents
  2. Relevant entities and groups: relevant groups: types of group

BKLM221000 | Relevant entities and groups: relevant groups: types of group

From HM Revenue & Customs · Bank Levy Manual

Paragraph 4 of Schedule 19

Groups within the ambit of the bank levy are split into four types:

  • UK banking groups (see BKLM240000)

  • Building society groups (see BKLM244000)

  • Foreign banking groups (see BKLM245000)

  • Relevant non banking groups.

For definitions of the different types of groups, see BKLM241000.

See BKLM240000 onwards for guidance on how to determine a banking group.

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