- 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.
13 other provisions — procedural and definitional
s.001
Citation, commencement and effect
s.002
Interpretation
s.003
Prescribed circumstances in which regulation 4 applies
s.004
General rule for bringing amounts into account
s.005
Calculation of the amount of any net gain or net loss for the purposes of regulation 4
s.006
Assets representing certain loan relationships and ships or aircraft
s.007
Regulations 5 and 6: supplementary
s.008
No gain/no loss disposals
s.009
Cases where there is no disposal of the asset by virtue of section 116(10) of the
s.010
Cases where, but for section 116, section 127 of the 1992 Act would apply in relation to assets as regards which paragraph (2)(a), but not paragraph (2)(b), of regulation 8 has had effect
s.011
Cases where there is no disposal of the asset by virtue of section 127 of the 1992 Act
s.012
Cases where section 127 of the 1992 Act applies in relation to assets as regards which paragraph (2)(a), but not paragraph (2)(b), of regulation 8 has had effect
s.013
Cases where exchange gains or losses fall within subsection (4) of section 84A
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.