- Status
- In Force
- Penalty ceiling
- Regulated
Does it bind you?
Business-side roles with duties under this instrument.
Any Person1
Trader1
Other Acts binding the same actors
If a role above is yours, these are the other instruments that most often bind it.
Any Person — also bound by 2684 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
Trader — also bound by 864 other Acts
Value Added Tax Regulations 1995
416 duties
Companies Act 2006
244 duties
Companies Act 1985
85 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.art036
Disposal statements
Regulated
- Submit annual disposal statement to the appropriate MinisterTrader
40 other provisions — procedural and definitional
s.art001
Citation and commencement
s.art002
Interpretation
s.art003
Relevant interest in land — Specified description
s.art004
Time of disposal
s.art005
Person making disposal
s.art006
Chargeable disposals
s.art007
Accrual of gains
s.art008
Computation of gains
s.art009
Miscellaneous modifications of tax provisions as applied
s.art010
Market Values — Disputes
s.art011
Appropriation to trading stock
s.art012
Claims and elections — Special cases
s.art013
Payment of levy — General
s.art014
Payment of levy — Article 8(3) and 8(5) cases
s.art015
Interest
s.art016
Payment notice
s.art017
Repayment — Error, mistake or recomputation
s.art018
Leases at rents — Grant
s.art019
Leases at rents — Subsequent disposals of reversions
s.art020
Leases at rents — Early termination, renewal or extension
s.art021
Leases at rents — Holding over and tacit relocation
s.art022
Leases — Adjustment of levy
s.art023
Leases at rents — Levy payable by instalments
s.art024
Leases — Early termination
s.art025
Operational leases
s.art026
Leases — Supplementary
s.art027
Options–Computation of gains
s.art028
Options–Payment of levy
s.art029
Options–Subsequent exercise
s.art030
Option lapsing–Recomputation
s.art031
Option lapsing–Supplementary
s.art032
Option lapsing etc.–Repayment
s.art033
Disposals within wholly-owned group
s.art034
Company ceasing to be member of group
s.art035
Decrease in equity holding
s.art037
Assessment
s.art038
Referee
s.art039
Supplementary requirements
s.art040
Service of Documents
s.art041
Penalties
Schedules
Schedules
1 of 32 shown
s.sch003
In the case of a disposal which is not a...
Regulated
- State whether consideration is full value and attach independent valuation for non-cash disposalsAny Person
31 other schedules
s.sch001
For the purposes of this Order, a disposal of relevant...
s.sch001
For the purposes of sub-paragraph (a) of paragraph 1 above,...
s.sch001
For the purposes of paragraph 2 above, any question whether...
s.sch002
Sections 267 and 268A of the 1970 Act shall not...
s.sch002
Sections 111A and 115 to 121 of the 1979 Act...
s.sch002
Section 113 of the 1979 Act shall not apply for...
s.sch002
(1) Section 87(2) of the Finance Act 1982 shall apply...
s.sch002
Sections 96 and 97 of, and Schedules 8 and 9...
s.sch002
Subsection (4) of section 21 of the 1979 Act shall...
s.sch002
Section 31(1) of the 1979 Act shall not apply for...
s.sch002
(1) Subject tosub-paragraph (2) below, paragraph (a) of section 32(1)...
s.sch002
(1) In the application, for the purposes of section 17...
s.sch002
Subsections (1) and (2) of section 33 of the 1979...
s.sch002
Sections 40(2) and 41(2) of the 1979 Act shall apply...
s.sch002
(1) In the application for the purposes of section 17...
s.sch002
Section 108(4) of the 1979 Act shall apply for the...
s.sch003
A disposal statement shall state— (a) the disposal period to...
s.sch003
There shall be given— (a) the amount of the levy...
s.sch003
There shall be given— (a) a list of all small...
s.sch003
If a disposal on which by virtue of paragraph (2)...
s.sch003
If in the period between the end of any previous...
s.sch003
If an instalment under article 23 is payable on the...
s.sch003
In this Schedule “disposal”— (a) does not, except in paragraphs...
s.sch003
In this Schedule references to an independent valuer are references...
s.sch003
The information required by the following paragraphs 3 to 10...
s.sch003
There shall be given the date of the disposal and...
s.sch003
A description shall be given of the relevant land or...
s.sch003
A summary of the terms of the disposal shall be...
s.sch003
In the case of a disposal other than a section...
s.sch003
In the case of section 278 disposal there shall be...
s.sch003
The amount of the gain accruing on the disposal shall...
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.