- Status
- In Force
- Penalty ceiling
- Regulated
Does it bind you?
Business-side roles with duties under this instrument.
Trader1
Other Acts binding the same actors
If a role above is yours, these are the other instruments that most often bind it.
Trader — also bound by 825 other Acts
Value Added Tax Regulations 1995
416 duties
Companies Act 2006
243 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.012
Carry forward of tax on excess gilt interest paid
Regulated
- Carry forward excess gilt interest tax to future return periodsTrader
20 other provisions — procedural and definitional
s.001
Citation and commencement
s.002
Interpretation
s.003
Relevant companies
s.004
Requirement to make returns
s.005
Return periods and due date for returns
s.006
Amounts to be shown on returns made by resident companies
s.007
Amounts to be shown on returns made by non-resident companies
s.008
Amounts of excess gilt interest and aggregate amount of excess gilt interest received
s.009
Tax for which relevant company accountable
s.010
Set off of tax against tax payable in accordance with Schedule 16
s.011
Set off against tax for previous return periods
s.013
Payments on account and special returns—relevant companies other than building societies
s.014
Payments on account and special returns—relevant companies which are building societies
s.015
Consequences of set off
s.016
Payment of tax
s.017
Collection proceedings following claims
s.018
Assessments and due date of tax
s.019
Interest payable on amounts of tax unpaid
s.020
Interest payable where payment on account excessive
s.021
Saving
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.