Legislative and Regulatory Reform Act 2006 | UK Legislation | Guvnor

What this means for your business

2 guides

Applies to: United Kingdom
On this page: 2 practical guides

Read full text on legislation.gov.uk

Practical guidance

Our guides explain how to comply with the requirements above.

Understanding HMRC enquiries

What happens during an HMRC enquiry and how to respond. Covers types of enquiries, time limits, discovery assessments, penalties, taxpayer …

Handle an HMRC Self Assessment enquiry

What happens when HMRC opens an enquiry into your Self Assessment return, what triggers one, your rights, how to respond, …

Sections and provisions

36 classified provisions from this legislation.

4 Duties 6 Powers 8 Definitions 4 Exemptions

Duties 4

s.3 Preconditions person from continuing
s.5 Taxation
s.21 Principles
s.22 Code of practice

Powers 6

s.1 Power to remove or reduce burdens
s.2 Power to promote regulatory principles
s.23 Code of practice: procedure
s.24 Functions to which sections 21 and 22 apply
s.27 Power to make orders, rules and schemes
s.28 Power to make ambulatory references to Community instruments

Definitions 8

s.4 Subordinate legislation
s.14 Draft order and explanatory document laid before Parliament
s.15 Determination of Parliamentary procedure 30-day period
s.16 Negative resolution procedure 40-day period 30-day period
s.17 Affirmative resolution procedure 30-day period 40-day period
s.25 References to Community instruments
s.26 EEA agreement and EEA state EEA agreement
s.32 General interpretation the Assembly regulatory function

Exemptions 4

s.6 Criminal penalties
s.7 Forcible entry etc
s.11 Wales
s.12 Procedure: introductory