| Guvnor

Status: In Force
Penalty ceiling: Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Operator1 Any Person1

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Operator — also bound by 746 other Acts

Regulation (EU) No 965/2012 (Air Operations) 203 duties

Commission Implementing Regulation (EU) 2018/2066 of 19 December 2018 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council and amending Commission Regulation (EU) No 601/2012 (Text with EEA relevance) 121 duties

Commission Regulation (EU) No 601/2012 of 21 June 2012 on the monitoring and reporting of greenhouse gas emissions pursuant to Directive 2003/87/EC of the European Parliament and of the Council (Text with EEA relevance) (repealed) 112 duties

Space Industry Regulations 2021 76 duties

Regulation (EU) 2016/429 of the European Parliament and of the Council of 9 March 2016 on transmissible animal diseases and amending and repealing certain acts in the area of animal health (‘Animal Health Law’) (Text with EEA relevance) 66 duties

Any Person — also bound by 2340 other Acts

Human Medicines Regulations 2012 184 duties

Merchant Shipping Act 1995 144 duties

Insolvency (England and Wales) Rules 2016 104 duties

Communications Act 2003 92 duties

Road Traffic Act 1988 92 duties

What it requires

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.

s.004 Notice of charge and payment Regulated

Report and pay Stamp Duty Reserve Tax by the accountable dateAny Person

s.004 (1) An operator, except where different arrangements are authorised in... Regulated

Notify HMRC and pay Stamp Duty Reserve Tax on relevant transactionsOperator

23 other provisions — procedural and definitional

sch. Power to obtain copies of registers of securities

s.001 Citation and commencement

s.002 Interpretation

s.002 References in these Regulations to any of the provisions of...

s.003 Due date for payment

s.004 (1) An accountable person in relation to a charge to...

s.005 Power to require information

s.006 Notice of determination

s.007 Relief from accountability

s.008 Appeals against determination

s.009 Late notice of appeal

s.010 Appeals from the Special Commissioners

s.011 Interest on overpaid tax

s.012 Recovery of tax

s.013 Underpayments

s.014 Overpayments

s.015 Inspection of records

s.016 Evidence

s.017 Determination of questions on previous view of the law

s.018 Recovery of over-repayment of tax, etc

s.019 Service of documents

s.020 Taxes Management Act 1970: provisions to apply

s.021 Inland Revenue Regulation Act 1890: provisions not to apply

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.

The Stamp Duty Reserve Tax Regulations 1986

Does it bind you?

Other Acts binding the same actors

What it requires