- Status
- In Force
- Penalty ceiling
- Regulated
Does it bind you?
Business-side roles with duties under this instrument.
Any Person1
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
Human Medicines Regulations 2012
184 duties
Merchant Shipping Act 1995
144 duties
Insolvency (England and Wales) Rules 2016
104 duties
Communications Act 2003
92 duties
Road Traffic Act 1988
92 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.010
Refunds of foreign tax
Regulated
- Notify HMRC if a foreign tax credit becomes excessive due to adjustmentAny Person
10 other provisions — procedural and definitional
s.001
Citation, commencement and effect
s.002
Interpretation
s.003
General provisions
s.004
Application of sections in Chapter 2 of Part 18
s.005
Allocation of foreign tax to accounting periods
s.006
Further provisions relating to accounting periods and to foreign periods of accounting
s.007
Adjustments of foreign amounts of tax
s.008
Calculation of amount of pool of adjusted sums of foreign tax
s.009
Transitional provision
s.011
How relief is given
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.