Policy paper

Banking companies: excluded entities

This tax information and impact note applies to banks and building societies within the charge to UK Corporation Tax and Bank Levy.

From:
HM Revenue & Customs
Published
16 March 2016

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Banking companies: excluded entities

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This measure amends the excluded entities test, which forms part of the definition of a bank used in tax legislation.

Updates to this page

Published 16 March 2016

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