UK Statutory Instrument 2015 United Kingdom

The Housing and Regeneration Transfer Schemes (Tax Consequences) Regulations 2015

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At a glance

What's here

1 compliance obligation

Who this Act binds

Plus 1 non-business duty on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

s.008

Capital allowances: determination of disposal value of fixtures

Other duties (1) — Crown / regulator

Secretary of State sets disposal value for transferred fixtures in qualifying transfers Crown / Minister / Government department

Browse 7 other sections — procedural / definitional / commencement

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