- 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.
8 other provisions — procedural and definitional
s.001
Citation and commencement
s.002
Interpretation
s.003
Pension scheme surplus payment—administrator to make return and account for tax payment
s.004
Excluded payments
s.005
Payment of tax
s.006
Assessments of tax upon employer and administrator
s.007
Other returns
s.008
Amounts recoverable to be separate from other amounts recoverable under Tax Acts
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.