- Made under
- UKPGA 1996/8
- Enforced by
- HMRC
- Status
- Amended (in force with amendments)
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.
8 other provisions — procedural and definitional
s.art001
Citation and Commencement
s.art002
Revocation
s.art003
Qualifying Materials
s.art004
The Schedule shall be construed in accordance with the notes...
s.art005
The material listed in column 2 of the Schedule must...
s.art006
Where the owner of the material immediately prior to the...
s.art007
The relevant condition is that a transfer note includes in...
s.art008
In article 7 above “transfer note” means a transfer note...
Connected legislation
The wider family of instruments made under the same parent Act.
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.