The following instruments provide for the relief of double taxation in relation to the bank levy and corresponding taxes imposed by a foreign territory. They come into force on 14 March 2012 and, broadly, apply in relation to periods of account ending on or after 1 January 2011.
Double Taxation Relief (Bank Levy) (Federal Republic of Germany) Order, SI 2012/432, which brings into effect the new UK/Germany Convention, signed in December 2011, for the avoidance of double charging of bank levies.
Bank Levy (Double Taxation Relief) Regulations, SI 2012/458, which provide for relief from double taxation in relation to the bank levy where the reciprocity condition in FA 2011 Sch 19 para 67(7) has been met.
Bank Levy (Double Taxation Arrangements) (Federal Republic of Germany) Regulations, SI 2012/459, which provide for relief in relation to the bank levy and any corresponding tax imposed by the Federal Republic of Germany.
The following instruments provide for the relief of double taxation in relation to the bank levy and corresponding taxes imposed by a foreign territory. They come into force on 14 March 2012 and, broadly, apply in relation to periods of account ending on or after 1 January 2011.
Double Taxation Relief (Bank Levy) (Federal Republic of Germany) Order, SI 2012/432, which brings into effect the new UK/Germany Convention, signed in December 2011, for the avoidance of double charging of bank levies.
Bank Levy (Double Taxation Relief) Regulations, SI 2012/458, which provide for relief from double taxation in relation to the bank levy where the reciprocity condition in FA 2011 Sch 19 para 67(7) has been met.
Bank Levy (Double Taxation Arrangements) (Federal Republic of Germany) Regulations, SI 2012/459, which provide for relief in relation to the bank levy and any corresponding tax imposed by the Federal Republic of Germany.
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