- 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.
8 other provisions — procedural and definitional
s.001
Citation, commencement and effect
s.002
Investment expenditure
s.003
Operating expenditure
s.004
Leasing expenditure
s.005
Excluded expenditure: receipt of lease amounts
s.006
Excluded expenditure: subleases
s.007
Excluded expenditure: arrangements
s.008
When expenditure is incurred
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.