- 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.
6 other provisions — procedural and definitional
s.001
(1) These Regulations may be cited as the Exchange Gains...
s.002
(1) For corporation tax purposes, Chapter II of Part II...
s.003
Any exchange difference which arises as regards a qualifying asset...
s.004
(1) Paragraph (2) below shall apply where—
s.005
In any case where a transaction in pursuance of which...
s.006
(1) Relief under subsection (4) or (7) of section 131...
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.