76 The bank levy: rates from 1 April 2015
Finance Act 2015 (2015 c 11) | Legislation

The Bank Levy

76  The bank levy: rates from 1 April 2015

(1)     Schedule 19 to FA 2011 (bank levy) is amended as follows.

(2)     In paragraph 6 (steps for determining the amount of the bank levy), in sub-paragraph (2)—

(a)     for “0.078%” substitute “0.105%”, and

(b)     for “0.156%” substitute “0.21%”.

(3)     In paragraph 7 (special provision for chargeable periods falling wholly or partly before 1 January 2014)—

(a)     in sub-paragraph (1) for “1 January 2014” substitute “1 April 2015”;

(b)     in sub-paragraph (2), in the first column of the table in the substituted Step 7, for “Any time on or after 1 January 2014” substitute “1 January 2014 to 31 March 2015”;

(c)     at the end of that table add—

“Any time on or after 1 April 20150.105%0.21%”

(d)     in the italic heading before paragraph 7, for “1

Powered by Lexis+®
 

Popular documents

LEXISNEXIS

Community order requirements

Community order requirementsThis Practice Note reflects the procedural code for sentencing offenders in England and Wales (Sentencing Code) that applies from 1 December 2020, as set out in Parts 2–13 of the Sentencing Act 2020 (SA 2020). For those considering whether the Sentencing Code applies to

LEXISNEXIS

Mistake in contract law

Mistake in contract lawThis Practice Note considers the legal concept of mistake in contract law. It examines common mistake, mutual mistake, unilateral mistake, mistake as to identity and mistake as to the document signed (non est factum). It also considers the impact of each of these types of

LEXISNEXIS

Financial Conduct Authority—Principles for Businesses (PRIN)

Financial Conduct Authority—Principles for Businesses (PRIN)This Practice Note explains the Principles for Businesses (PRIN) set down by the Financial Conduct Authority (FCA). The Principles form part of the FCA’s High Level Standards set out in the FCA’s Handbook. The Principles are a general

LEXISNEXIS

How are the post-employment notice pay (PENP) provisions applied in circumstances where the employee is

How are the post-employment notice pay (PENP) provisions applied in circumstances where the employee is (a) on long-term sickness absence and has exhausted his entitlement to sick pay, or (b) has been dismissed summarily without notice?The amendments to sections 402 to 404 of the Income Tax