[371UBA Payments in respect of a charge on a banking company: information to be provided]
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

[371UBA  Payments in respect of a charge on a banking company: information to be provided]

[(1)     This section applies if—

(a)     a sum is charged on a chargeable company at step 5 in section 371BC(1),

(b)     the chargeable company is a banking company (within the meaning of Chapter 4 of Part 7A of CTA 2010) for the relevant corporation tax accounting period, and

(c)     a payment is made (whether or not by

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