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The Bank Levy (Double Taxation Relief) (Single Resolution Fund Levy) Regulations 2016
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This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Bank Levy (Double Taxation Relief) (Single Resolution Fund Levy) Regulations 2016 No. 1212
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3.—(1) These Regulations apply where condition 1 or 2 is met.
(2) Condition 1 is that—
(a)the bank levy is charged in relation to a UK banking group, a UK sub-group or a UK banking sub-group, and
(b)the SRF levy is charged in relation to that UK banking group, UK sub-group or UK banking sub-group.
(3) Condition 2 is that—
(a)the bank levy is charged in relation to the relevant entity which is a relevant foreign bank, and
(b)the SRF levy is charged in relation to that relevant entity.
(4) These Regulations apply separately in relation to the imposition of the SRF levy by the law of different foreign territories.
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