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Contents

Official guidance
Bank Levy Manual

BKLM378000 · Chargeable equity and liabilities: relevant foreign banks: attribution of chargeable equity and liabilities to a branch: determining 'B' the assets of the UK branch (step 2)

  • BKLM378050 · Introduction
  • BKLM378100 · Separate enterprise principle and CATA
  • BKLM378200 · The key entrepreneurial risk taking KERT activities
  • BKLM378300 · Three special cases
  • BKLM378400 · Intra-enterprise dealings
  • BKLM378500 · Branch not performing KERT functions
  • BKLM378600 · Treasury functions
  • BKLM378700 · Netting of UK branch assets
  1. Chargeable equity and liabilities: relevant foreign banks: attribution of chargeable equity and liabilities to a branch: contents
  2. Chargeable equity and liabilities: relevant foreign banks: attribution of chargeable equity and liabilities to a branch: determining 'B' the assets of the UK branch (step 2): contents

BKLM378000 | Chargeable equity and liabilities: relevant foreign banks: attribution of chargeable equity and liabilities to a branch: determining 'B' the assets of the UK branch (step 2): contents

From HM Revenue & Customs · Bank Levy Manual

Contents8 entries

  1. BKLM378050Chargeable equity and liabilities: relevant foreign banks: attribution of chargeable equity and liabilities to a branch: determining 'B' the assets of the UK branch (step 2): introduction
  2. BKLM378100Chargeable equity and liabilities: relevant foreign banks: attribution of chargeable equity and liabilities to a branch: determining 'B' the assets of the UK branch (step 2): separate enterprise principle and CATA
  3. BKLM378200Chargeable equity and liabilities: relevant foreign banks: attribution of chargeable equity and liabilities to a branch: determining 'B' the assets of the UK branch (step 2): the key entrepreneurial risk taking KERT activities
  4. BKLM378300Chargeable equity and liabilities: relevant foreign banks: attribution of chargeable equity and liabilities to a branch: determining 'B' the assets of the UK branch (step 2): three special cases
  5. BKLM378400Chargeable equity and liabilities: relevant foreign banks: attribution of chargeable equity and liabilities to a branch: determining 'B' the assets of the UK branch (step 2): intra-enterprise dealings
  6. BKLM378500Chargeable equity and liabilities: relevant foreign banks: attribution of chargeable equity and liabilities to a branch: determining 'B' the assets of the UK branch (step 2): branch not performing KERT functions
  7. BKLM378600Chargeable equity and liabilities: relevant foreign banks: attribution of chargeable equity and liabilities to a branch: determining 'B' the assets of the UK branch (step 2): treasury functions
  8. BKLM378700Chargeable equity and liabilities: relevant foreign banks: attribution of chargeable equity and liabilities to a branch: determining 'B' the assets of the UK branch (step 2): netting of UK branch assets
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