- 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.
22 other provisions — procedural and definitional
s.001
Citation and commencement
s.002
Interpretation
s.003
Revocations
s.004
Prescribed information in respect of notifiable proposals and arrangements
s.005
Time for providing information under section 308, 308A, 309 or 310
s.006
Prescribed information under sections 312 , 312ZA and 312A
s.007
Time for providing information under section 312A
s.008
Exemption from duty under section 312A
s.008
Prescribed information under section 312B: information and timing
s.008
Exemption from duty under section 313
s.009
Prescribed cases under section 313(3)(a)
s.010
Prescribed cases under section 313(3)(b)
s.011
Prescribed information under section 313(1)
s.012
Time for providing information under section 313(3)(b)
s.013
Prescribed information under section 313ZA: information and timing
s.013
Prescribed information under section 313ZB: information and timing
s.013
Prescribed information under section 313ZC: information and timing
s.014
Time for providing information under section 313A and 313B
s.015
Prescribed information under section 313C: information and timing
s.016
Higher rate of penalty following a failure to comply with an order under section 306A or 314A
s.017
Electronic delivery of information
s.018
Amendment of 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.