- Status
- In Force
- Penalty ceiling
- Regulated
Does it bind you?
Business-side roles with duties under this instrument.
Trader2
Other Acts binding the same actors
If a role above is yours, these are the other instruments that most often bind it.
Trader — also bound by 825 other Acts
Value Added Tax Regulations 1995
416 duties
Companies Act 2006
243 duties
Companies Act 1985
85 duties
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.003
Determining the transitional amount
Regulated
- Calculate transitional amount when adopting IFRS 17Trader
s.012
Amounts recognised in other comprehensive income
Regulated
- Bring insurance contract OCI amounts into corporation tax when contract is derecognisedTrader
11 other provisions — procedural and definitional
s.001
Citation, commencement and effect
s.002
Interpretation
s.004
Trading apportionment of the transitional amount
s.005
Treatment of the transitional amount
s.006
Transitional period over which the transitional amount brought into account
s.007
Transfers of business in the transitional period: transferee within charge to corporation tax
s.008
Transfers of business in the transitional period: other cases
s.009
Cessation of long-term business in the transitional period
s.010
Election under section 18A of the Corporation Tax Act 2009 in the transitional period
s.011
Exclusion of adjustment on change of basis rules
s.013
Meaning of “ordinary BLAGAB management expenses”
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.