- Status
- In Force
- Penalty ceiling
- Regulated
Does it bind you?
Business-side roles with duties under this instrument.
Trader1
Plus 1 duty on the regulator, Crown ministers and public bodies — folded into the section list below.
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.013
Reduction in amount available for surrender
Regulated
- Withdraw consent notices if film loss relief amount is reducedTrader
s.014
Assessment on other claimant companies
Regulated
Other duties (1) — Crown / regulator
- HMRC may assess other companies for unpaid tax when a film loss surrender is reversedStatutory regulator
13 other provisions — procedural and definitional
s.001
Citation and commencement
s.002
Interpretation
s.003
Provision corresponding to Part 8 of Schedule 18 to
s.004
Introduction of provisions on claims for relief in respect of terminal losses
s.005
Claim to be included in company B’s return
s.006
Content of claims
s.007
Claims for more or less than the terminal loss available for surrender
s.008
Consent to surrender
s.009
Notice of consent
s.010
Notice of consent requiring amendment of return
s.011
Withdrawal or amendment of claim
s.012
Time limit for claims
s.015
Assessment to recover excess relief
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.