30(1)Equity and liabilities which are “tier one capital equity and liabilities” are excluded.U.K.
(2)“Tier one capital equity and liabilities” means, in relation to an entity or a group of entities, so much of the entity or group's equity and liabilities as—
(a)is tier one capital before deductions for the purposes of the FSA Handbook, or
(b)would be treated as tier one capital before deductions for those purposes were the tier one capital before deductions of the entity or group as at the end of the chargeable period to be determined under that Handbook.