UK Statutory Instrument SI 2009/2971 United Kingdom

The Mutual Societies (Transfers of Business) (Tax) Regulations 2009

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Status
In Force

What it defines

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.

35 other provisions — procedural and definitional
s.001 Citation, commencement and effect
s.002 Interpretation
s.003 Meaning of relevant transfer
s.004 Relevant transfer by a building society
s.005 Transfer of an asset – taxation of chargeable gains
s.006 Transfer of an asset – taxation of chargeable gains – company ceasing to be member of group
s.007 Transfer of an asset – company ceasing to be a member of a group – further provisions
s.008 Transfer of loan relationship or derivative contract
s.009 Transfer of loan relationship or derivative contract – further provisions
s.010 Meaning of transferee replacing building society as party to a loan relationship
s.011 Meaning of transferee replacing building society as a party to a derivative contract
s.012 Transfer of intangible fixed assets
s.013 Transfer of intangible fixed assets – further provisions
s.014 Intangible fixed assets transferred as if at no gain or no loss
s.015 Interpretation
s.016 Transfer of an asset – taxation of chargeable gains
s.017 Transfer of an asset – taxation of chargeable gains – company ceasing to be a member of group
s.018 Transfer of an asset – company ceasing to be a member of a group – further provisions
s.019 Transfer of loan relationship
s.020 Meaning of transferee replacing transferor as a party to a loan relationship
s.021 Transfer of loan relationship where fair value accounting is used
s.022 Replacement of industrial and provident society as party to a derivative contract
s.023 Meaning of transferee replacing transferor as party to a derivative contract
s.024 Transfer of derivative contract where fair value accounting is used
s.025 Transfer of loan relationship or derivative contract – further provisions
s.026 Transferor of loan relationship is party to avoidance
s.027 Transferor of derivative contract is party to avoidance
s.028 Transfer of intangible fixed assets
s.029 Transfer of intangible fixed assets – further provisions
s.030 Intangible fixed assets transferred as if at no gain or no loss
s.031 Exemption from stamp duty land tax
s.032 Exemption from stamp duty
s.033 Stamp duty land tax – group relief
s.034 Transitional provision
s.035 Arrangements the purpose of which is to secure a tax advantage

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.