- 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.
6 other provisions — procedural and definitional
s.001
Citation and commencement
s.002
Interpretation
s.003
Exemption from tax of account income, maturity payments and death payments
s.004
Tax liabilities and reliefs – account provider to act on behalf of account holder
s.005
Tax liabilities and reliefs – supplementary provisions
s.006
Assessments for withdrawing relief and recovering tax
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.