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

1. Introductory Text

2. PART 1 Introductory

   1. 1. Citation and commencement

   2. 2. Interpretation

3. PART 2 Allowance

   1. 3. Nomination of allocating member

   2. 4. Change of allocating member

   3. 5. Allowance allocation statement

   4. 6. Amendment of the allowance allocation statement

4. PART 3 Joint venture companies: allowance

   1. 7. Disapplication of section 44

   2. 8. Groups

   3. 9. Nominated company

   4. 10. Notional allowance statement

   5. 11. Amendment of the notional allowance statement

5. PART 4 General

   1. 12. Tax returns

6. Signature

7. Explanatory Note