- Enforced by
- HMRC
- Status
- Amended (in force with amendments)
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
Amendments to the Principal Regulations
s.004
Amendments to the Principal Regulations
s.005
Amendments to the Principal Regulations
s.006
Amendments to the Principal Regulations
s.007
Amendments to the Principal Regulations
s.008
Amendments to the Principal Regulations
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.