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Contents

Official guidance
Banking Manual

BKM302000 · Bank loss restriction: definition of banking company

  • BKM302100 · Introduction
  • BKM302200 · The conditions
  • BKM302250 · Residence condition
  • BKM302300 · Financial sector condition
  • BKM302350 · Deposit taker condition
  • BKM302400 · The investment banking condition
  • BKM302425 · Definition of banking company: an FCA investment firm that meets the conditions in CTA10/S269B(6B)
  • BKM302450 · Relevant regulated activities
  • BKM302500 · Excluded entity
  • BKM302550 · Excluded entities - insurance
  • BKM302600 · Excluded entities: asset management including pension schemes and investment trusts
  • BKM302650 · Excluded entities - asset management activities
  • BKM302700 · Excluded entities – commodities and emission allowance dealers
  • BKM302750 · Excluded entities – spread betting
  • BKM302775 · Excluded entities - other companies
  • BKM302800 · Excluded entities - companies carrying on a second line of business
  • BKM302900 · Bank loss restriction: definition of a group for purpose of bank loss restriction
  • BKM302850 · Excluded entities - companies carrying on a second line of business - example
  1. Bank loss restriction: definition of banking company: contents
  2. Bank loss restriction: definition of banking company: excluded entities - companies carrying on a second line of business - example

BKM302850 | Bank loss restriction: definition of banking company: excluded entities - companies carrying on a second line of business - example

From HM Revenue & Customs · Banking Manual

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