- Status
- In Force
- Penalty ceiling
- Regulated
Does it bind you?
Business-side roles with duties under this instrument.
Client1
Other Acts binding the same actors
If a role above is yours, these are the other instruments that most often bind it.
Client — also bound by 62 other Acts
Building Regulations 2010
12 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.008
Duty of person dealing with promoter outside United Kingdom
Regulated
- Tell HMRC about tax-avoidance arrangements with a non-UK promoterClient
17 other provisions — procedural and definitional
s.001
Citation, commencement and effect
s.002
Interpretation
s.003
Structure of the Regulations
s.004
(1) This Part applies to— (a) notifiable contribution arrangements, and...
s.005
Meaning of “notifiable contribution arrangements and “notifiable contribution proposal”
s.006
Meaning of promoter
s.007
Duties of promoter
s.009
Duty of parties to notifiable contribution arrangements not involving promoter
s.010
Arrangements to be given reference number
s.011
Duty of promoter to notify client of number
s.012
Duty of parties to notifiable contribution arrangements to notify
s.013
Information to be provided in form and manner specified by Commissioners
s.014
Notification under Part 2
s.015
Modification of Part 10 of the Taxes Management Act 1970
s.016
Modification of the Tax Avoidance Schemes (Prescribed Description of Arrangements) Regulations 2006
s.017
The Tax Avoidance Schemes (Information) Regulations 2004
s.018
The Tax Avoidance Schemes (Promoters and Prescribed Circumstances) Regulations 2004
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.