- Status
- In Force
What it defines
Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.
41 other provisions — procedural and definitional
s.art001
Title and commencement
s.art002
Interpretation
s.art003
Relevant estate in land — specified description
s.art004
Time of disposal
s.art005
Person making disposal
s.art006
Chargeable disposals
s.art007
Accrual of gains
s.art008
Computation of gains
s.art009
Miscellaneous modifications of tax provisions as applied
s.art010
Market values — disputes
s.art011
Appropriation to trading stock
s.art012
Claims and elections — special cases
s.art013
Payment of levy — general
s.art014
Payment of levy — Article 8(3) and 8(5) cases
s.art015
Interest
s.art016
Payment notice
s.art017
Repayment — error, mistake or recomputation
s.art018
Leases at rents — grant
s.art019
Leases at rents — subsequent disposals of reversions
s.art020
Leases at rents — early termination, renewal or extension
s.art021
Leases at rents — holding over and tacit relocation
s.art022
Leases — adjustment of levy
s.art023
Leases at rents — levy payable by instalments
s.art024
Leases — early termination
s.art025
Operational leases
s.art026
Leases — supplementary
s.art027
Options — computation of gains
s.art028
Options — payment of levy
s.art029
Options — subsequent exercise
s.art030
Option lapsing — recomputation
s.art031
Option lapsing — supplementary
s.art032
Option lapsing etc. — repayment
s.art033
Disposals within wholly-owned group
s.art034
Company ceasing to be member of group
s.art035
Decrease in equity holding
s.art036
Disposal statements
s.art037
Assessment
s.art038
Referee
s.art039
Supplementary requirements
s.art040
Service of documents
s.art041
Penalties
Schedules
Schedules
0 of 34 shown34 other schedules
s.sch001
For the purposes of this Order, a disposal of relevant...
s.sch001
Subject to paragraph 3, for the purposes of paragraph 1(a),...
s.sch001
A disposal is not reasonably to be regarded as connected...
s.sch001
For the purposes of paragraphs 2 and 3, any question...
s.sch002
Section 21(7) of the 1992 Act shall not apply for...
s.sch002
(1) Section 54 of the 1992 Act shall apply for...
s.sch002
Sections 139 and 140 of the 1992 Act shall not...
s.sch002
Sections 152 to 158 and 247 of the 1992 Act...
s.sch002
Section 243(4) of the 1992 Act shall apply for the...
s.sch002
Section 250 of the 1992 Act shall not apply for...
s.sch002
Section 23(4) of the 1992 Act shall apply for the...
s.sch002
Sections 35 and 36 of, and Schedules 3 and 4...
s.sch002
Section 37(1) of the 1992 Act shall not apply for...
s.sch002
(1) Subject to sub-paragraph (2), section 38(1)(a) of the 1992...
s.sch002
(1) In the application, for the purposes of Article 19...
s.sch002
Section 39(1) and (2) of the 1992 Act shall not...
s.sch002
Sections 48 and 49(2) of the 1992 Act shall apply...
s.sch002
(1) In the application for the purposes of Article 19...
s.sch003
Totals for disposal period
s.sch003
There shall be given— (a) the amount of the levy...
s.sch003
Further information
s.sch003
If a disposal on which by virtue of Article 8(2)...
s.sch003
If in the period between the end of any previous...
s.sch003
If an instalment under Article 23 is payable on the...
s.sch003
Interpretation
s.sch003
In this Schedule references to an independent valuer are references...
s.sch003
Individual relevant disposals
s.sch003
There shall be given the date of the disposal and...
s.sch003
A description shall be given of the relevant land or...
s.sch003
A summary of the terms of the disposal shall be...
s.sch003
In the case of a disposal other than a section...
s.sch003
In the case of a disposal which is not a...
s.sch003
In the case of a section 178 or 179 disposal...
s.sch003
The amount of the gain accruing on the disposal shall...
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.