| Guvnor

Status: In Force
Penalty ceiling: Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Director or Officer1 Any Person1 Trader1 Employer1

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Director or Officer — also bound by 429 other Acts

Insolvency (England and Wales) Rules 2016 162 duties

Companies Act 2006 126 duties

Insolvency Act 1986 77 duties

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 68 duties

Building Societies Act 1986 32 duties

Any Person — also bound by 2340 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 825 other Acts

Value Added Tax Regulations 1995 416 duties

Companies Act 2006 243 duties

The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 133 duties

Companies Act 1985 85 duties

Insolvency (England and Wales) Rules 2016 62 duties

Employer — also bound by 682 other Acts

The Income Tax (Pay As You Earn) Regulations 2003 241 duties

Provision and Use of Work Equipment Regulations 1998 120 duties

TULRCA 1992 72 duties

Income Tax (Earnings and Pensions) Act 2003 54 duties

Employment Rights (Northern Ireland) Order 1996 (current NI employment law) 53 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.003 Requirement to make returns Regulated

File quarterly returns to HMRC on gilt-edged interest paymentsTrader

s.004 Contents of returns Regulated

Show gilt interest totals in quarterly returnsEmployer

s.005 Tax for which managing agent accountable Regulated

Account for basic-rate income tax on excess gilt interest per quarterDirector or Officer

s.007 Payments on account and special returns Regulated

Managing agents must compute and pay income tax on account by 14th MarchAny Person

9 other provisions — procedural and definitional

s.001 Citation and commencement

s.002 Interpretation

s.006 Amount of excess gilt interest paid— set off of tax nominally attributable to that amount against tax for other quarters

s.008 Payment of tax

s.009 Collection proceedings following claims

s.010 Assessments and due date of tax

s.011 Interest payable on amounts of tax unpaid

s.012 Interest payable where payment on account excessive

s.013 Saving

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.

The Lloyd’s Underwriters (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995

Does it bind you?

Other Acts binding the same actors

What it requires