Bank Levy Manual

BKLM331350 - Chargeable equity and liabilities: excluded equity and liabilities: current/deferred tax liabilities and liabilities to bank levy

Paragraph 35 of Schedule 19

Any amounts which are, or would have been, recognised in the consolidated financial statements or financial statements and are 바카라 사이트˜relevant tax liabilities바카라 사이트™, are excluded from the Bank Levy.

For statements prepared under the IAS or UK GAAP, 바카라 사이트˜relevant tax liabilities바카라 사이트™ are the current and deferred tax liabilities as defined within IAS 12 (for IAS) or FRS 16 or 19 (for UK GAAP) and also include amounts representing the Bank Levy.

For chargeable periods ending on or after 1 January 2021

Any 바카라 사이트˜relevant tax liabilities바카라 사이트™ are the current and deferred tax liabilities as defined within IAS 12 or amounts representing the Bank Levy.