- Enforced by
- HMRC
- Status
- Amended (in force with amendments)
- Penalty ceiling
- Regulated
Does it bind you?
Business-side roles with duties under this instrument.
Other Acts binding the same actors
If a role above is yours, these are the other instruments that most often bind it.
Any Person — also bound by 2340 other Acts
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.
PRELIMINARY
0 of 1 section shown1 other section in this Part — procedural and definitional
REGISTRATION
0 of 4 sections shown4 other sections in this Part — procedural and definitional
GROUPS
2 of 6 sections shown- Group representative must file a single cumulative aggregates levy returnAny Person
- Apply in writing for group treatment with HMRCAny Person
4 other sections in this Part — procedural and definitional
PARTNERSHIPS AND OTHER SPECIAL CASES
0 of 9 sections shown9 other sections in this Part — procedural and definitional
PENALTIES
0 of 1 section shown1 other section in this Part — procedural and definitional
INTERPRETATION
0 of 1 section shown1 other section in this Part — procedural and definitional
4 other provisions
Help complying
Guvnor’s practical routes through this instrument.
2 more guides that reference this instrument
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.