- 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.
12 other provisions — procedural and definitional
s.001
Citation, commencement and interpretation
s.002
Reduction in exchange gains and losses
s.003
Reduction in exchange gains and losses
s.004
Interpretation
s.005
Gains and losses accruing as regards matched liabilities to be found by the alternative method of calculation
s.006
Controlled foreign companies
s.007
Deemed gains and losses on disposal of matched assets
s.008
Deferral etc. of deemed gains and losses in certain cases
s.009
Transactions to which section 116 or 127 of the
s.010
Elections for matching
s.011
Effectiveness of elections
s.012
Disregard of regulations 2 and 4 to 11
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.