SolvedBKLM315110 | Chargeable equity and liabilities: relevant entities and groups: relevant groups
From HM Revenue & Customs · Bank Levy Manual
Paragraph 15 of Schedule 19
Where a group is within the charge to Bank Levy the amount of the chargeable equity and liabilities is the total of:
The UK-based equity and liabilities of each UK sub-group (see BKLM315130) and each chargeable UK resident entity (see BKLM315140) as at the end of the chargeable period; and
The UK allocated equity and liabilities of any relevant foreign bank (see BKLM245000) that is a member of the group as at the end of the chargeable period.