- 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.
5 other provisions — procedural and definitional
s.001
Citation, commencement and effect
s.002
Calculation of Profits: Policy Holders' Tax
s.003
For the purpose of regulation 2 the basis of deduction...
s.004
In regulation 3— (a) “the latest company tax return” means...
s.005
A deduction for tax expended on behalf of policy holders...
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.