»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp Code population for a particular reporting period is broadly the following:

• Deposit takers,
• Investment firms that are chargeable to the bank levy or would be chargeable if it were not for the £20 billion de minimis.

FA11/SCH19/PART3 outlines the relevant groups and entities on which the bank levy is chargeable and Part 8 contains definitions. Any groups and entities on which the bank levy is chargeable, or would be chargeable if it were not for the £20 billion de minimis, are in the Code population if they are also within the charge to corporation tax.

»Ê¹ÚÌåÓýappre is detailed guidance on groups and entities subject to the bank levy in the Bank Levy Manual. See BKLM240000+.