SI 2022/266 The Residential Property Developer Tax (Allocation of Allowance) Regulations 2022

Published on: 11 March 2022

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Specialist Tax Statutory Instruments

Article summary

These Regulations provide the technical requirements needed to allow HMRC to administer the allowance for the Residential Property Developer Tax (RPDT) in relation to groups of companies and joint ventures.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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