The Banking Surcharge (Information) Regulations 2016
The Regulations apply where a payment is made, or is to be made, by a company to discharge (wholly or partly) its liability in respect of section 269DA of the Corporation Tax Act 2010 (c. 4) or at step 5 in section 371BC(1) of the Taxation (International and Other Provisions) Act 2010 (c.8)(“the banking surcharge”).