UK Statutory Instrument 2022 United Kingdom

The Residential Property Developer Tax (Allocation of Allowance) Regulations 2022

At a glance

What's here

1 compliance obligation

Who this Act binds

Business-side actors with duties under this Act, ranked by how often they appear.

  • Trader 1

Other Acts binding the same actors

For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.

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.012

Tax returns

  • Amend company tax return within 30 days of allowance statement Trader
Browse 11 other sections — procedural / definitional / commencement
s.001

Citation and commencement

s.002

Interpretation

s.003

Nomination of allocating member

s.004

Change of allocating member

s.005

Allowance allocation statement

s.006

Amendment of the allowance allocation statement

s.007

Disapplication of section 44

s.008

Groups

s.009

Nominated company

s.010

Notional allowance statement

s.011

Amendment of the notional allowance statement

Explore more

Browse legislation

Find other UK business legislation with related guidance.