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Surcharge on banking companies for transferred-in losses

This Tax Information and Impact Note is about a new rule relating to bank surcharge rules for intra-group transfers of capital losses.

Last fetched 04 May 2026 · gov.uk

Documents

Surcharge on banking companies for transferred-in losses Draft legislationapplication/pdf Explanatory noteapplication/pdf

At a glance

TypePolicy paper

First published11 Mar 2020

Last updated11 Mar 2020

Organisations

HM Revenue & Customs

Topics

Corporation Tax

Source

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