- 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.
17 other provisions — procedural and definitional
s.001
Citation and commencement
s.002
Interpretation
s.003
Payments or transfers with prescribed connection
s.004
Tax Payments—rules for calculation
s.005
Reduced tax payment—application to be made to the
s.006
Relevant activity
s.007
Persons other than entertainers receiving connected payments or transfers
s.008
Computation of profits arising from certain payments and transfers attributed to entertainer
s.009
Returns of information to be furnished by maker of connected payments or connected transfers
s.010
Tax payments—due date
s.011
Assessment of tax payments
s.012
Tax liabilities and tax payments—supplementary
s.013
Claim that tax payment excessive to be made to Board
s.014
Administration of tax—supplementary
s.015
Modifications and adaptations of enactments in relation to trades
s.016
Apportionment of payments, transfers etc
s.017
Value of transfers—rules for calculation and grossing up
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.