- Status
- In Force
- Penalty ceiling
- Regulated
Does it bind you?
Business-side roles with duties under this instrument.
Trader1
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
Restrictions on relevant expenditure to be taken into account: general
Regulated
- Limit energy-saving item tax deductions to £1,500 per dwelling-house and exclude contributionsTrader
6 other provisions — procedural and definitional
s.001
Citation, commencement and interpretation
s.002
Items of an energy-saving nature
s.004
First further rule: apportionment of relevant expenditure benefiting more than one property
s.005
Second further rule: restriction of relevant expenditure to the maximum amount
s.006
Third further rule: apportionment of relevant expenditure if a dwelling-house or building is owned jointly or in common or is subject to differing estates or interests
s.007
Further provisions
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.