- Status
- In Force
- Penalty ceiling
- Regulated
Does it bind you?
Business-side roles with duties under this instrument.
Trader5
Other Acts binding the same actors
If a role above is yours, these are the other instruments that most often bind it.
Trader — also bound by 825 other Acts
Value Added Tax Regulations 1995
416 duties
Companies Act 2006
243 duties
Companies Act 1985
85 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
Deduction of tax
Regulated
- Deduct basic rate tax from tax-exempt profit distributionsTrader
s.004
Payments in an accounting period
Regulated
- File quarterly returns to HMRC when making REIT distributionsTrader
s.006
Certificates of deduction of tax
Regulated
- Provide tax deduction certificates to distribution recipientsTrader
s.007
Gross payment of distributions
Regulated
- Pay REIT distributions without deducting tax when permissibleTrader
s.011
Company’s duty to deliver amended return
Regulated
- Submit amended tax return to HMRC if you find an errorTrader
7 other provisions — procedural and definitional
s.001
Citation, commencement and interpretation
s.002
Introduction
s.005
Collection and payment of tax
s.008
Assessments where relevant distribution included in return
s.009
Assessments in other cases
s.010
Application of Income Tax Acts provisions about time limits for assessments
s.012
(1) Part 2 of these Regulations applies—
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.