- 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.
3 other provisions — procedural and definitional
s.001
Citation, commencement and interpretation
s.002
Non-exchange losses and gains
s.003
Cancellation of relief where loss is recovered
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.