BKM100000 · Introduction
BKM200000 · Bank compensation restriction
BKM300000 · Bank loss restriction
BKM400000 · Banking surcharge
BKM500000 · Code of Practice on Taxation for Banks
BKM301200 · Bank loss restriction: Introduction: overview of legislation – operative dates
BKM301300 · Bank loss restriction: Introduction: overview of legislation – categorisation of banks’ carried-forward losses

Banking Manual

From HM Revenue & Customs