The Banking Surcharge (Information) Regulations 2016
The Regulations apply where a payment is made, or is to be made, by a company to discharge (wholly or partly) its liability in respect of section 269DA of the Corporation Tax Act 2010 (c. 4) or at step 5 in section 371BC(1) of the Taxation (International and Other Provisions) Act 2010 (c.8)(“the banking surcharge”).
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Lifecycle
Department
Made
09 May 2016
—
In force
01 Jun 2016
Enabling power
The Treasury, in exercise of the powers conferred by section 59E of the Taxes Management Act 1970, make the following Regulations:
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