Taxes (Offset of Repayments) Regulations 2002
- Section 1 — Citation.
- Section 2 — Interpretation.
- Section 3 — Order of priority of offset against liabilities.
- Section 4 — Special arrangements regarding corporation tax, income tax and capital gains tax.
- Section 5 — Chronological order of priority of liabilities.
- Section 6 — Nomination of liabilities by taxpayer.
- Section 7 — Offset of interest.
- Section 8 — Revocation.