BKLM170000 - Introduction: relationship with Corporation Tax and Income Tax
Paragraph 46 of Schedule 19
»Ê¹ÚÌåÓýapp bank levy is not deductible for the purposes of calculating Income Tax or Corporation Tax.
Also any recharges paid or received, directly or indirectly, intra-group in respect of the bank levy should not be taken into account for Income Tax or Corporation Tax purposes.