- Status
- In Force
- Penalty ceiling
- Regulated
Does it bind you?
Business-side roles with duties under this instrument.
Plus 1 duty on the regulator, Crown ministers and public bodies — folded into the section list below.
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.008
Capital allowances: determination of disposal value of fixtures
Regulated
Other duties (1) — Crown / regulator
- Secretary of State sets disposal value for transferred fixtures in qualifying transfersCrown / Minister / Government department
7 other provisions — procedural and definitional
s.001
Citation and commencement
s.002
Interpretation
s.003
Application of Regulations to transfers between taxable public bodies
s.004
Corporation tax: transfers of trading stock
s.005
Corporation tax: transfers of assets that will be trading stock of the transferee
s.006
Chargeable gains: disposal on transfer to be treated as no gain/no loss disposal
s.007
Capital allowances: determination of disposal value of plant or machinery
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.