6 Rate of surcharge and surcharge allowance
Finance Act 2022 (2022 c 3) | Legislation

Banking surcharge

6  Rate of surcharge and surcharge allowance

(1)     In section 269DA(1) of CTA 2010 (surcharge on banking companies), for “8%” substitute “3%”.

(2)     In each of the following provisions of Part 7A of CTA 2010 (which make provision in relation to the surcharge allowance), for “£25,000,000” substitute “£100,000,000”—

(a)     section 269DE(3) and

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