UK Statutory Instrument SI 2022/266 United Kingdom

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

Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Trader1

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

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.012 Tax returns Regulated
  • Amend company tax return within 30 days of allowance statementTrader
11 other provisions — procedural and definitional
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

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.