- Status
- In Force
- Penalty ceiling
- Regulated
Does it bind you?
Business-side roles with duties under this instrument.
Plus 1 duty on the regulator, Crown ministers and public bodies — folded into the section list below.
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.005
Incentive payment—return of payments of tax credit
Regulated
Other duties (1) — Crown / regulator
- HMRC must pay £50 incentive for electronic tax credit returnsCrown / Minister / Government department
4 other provisions — procedural and definitional
s.001
Citation, commencement and effect
s.002
Interpretation
s.003
Incentive payment—return under sections 8 and 9 of the
s.004
Incentive payment—return under regulation 43 of the
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.