BKM502300 - Code population: deposit takers
In practice a company (including a foreign company operating in the UK through a permanent establishment) which is authorised to accept deposits in the UK during the reporting period will be in the Code population. If the company does not come within the bank levy population, it is brought within the Code population if it meets the definition of a bank in section ITA07/S991(2)(b) or where applicable ITA07/S991(2)(c).
Any entity which meets this definition will be included on the list of Prudential Regulatory Authority (PRA) regulated banks which is published monthly on the Bank of England website. If an entity is on the PRA list of banks authorised to accept deposits, it is within the Code population.
A building society will be within the Code population, as they are within the charge to the bank levy if they are established under the Building Societies Act 1986 at the end of the relevant chargeable period or reporting period. The Bank of England publishes a separate list of PRA-regulated building societies on the same page as the list of PRA-regulated banks.