{
  "url": "https://openlegislation.uk/enforcement-by-deduction-from-accounts-imposition-of-charges-by-deposit-takers-regulations-2016",
  "json_url": "https://openlegislation.uk/enforcement-by-deduction-from-accounts-imposition-of-charges-by-deposit-takers-regulations-2016.json",
  "id": "uksi/2016/44",
  "title": "The Enforcement by Deduction from Accounts (Imposition of Charges by Deposit-takers) Regulations 2016",
  "short_title": "Enforcement by Deduction from Accounts (Imposition of Charges by Deposit-takers) 2016",
  "long_title": "Schedule 8 to the Finance (No.2) Act 2015 (c.33) makes provision for the collection of sums due and payable by a person to HMRC by making a deduction from accounts that the person holds with deposit-takers (“direct recovery of debts”).These Regulations provide that a deposit-taker is prevented from charging a fee in respect of administrative costs incurred by it in complying with any obligation that it is required to carry out under that Schedule other than in certain specified circumstances.",
  "citation": "S.I. 2016/44",
  "type": "uksi",
  "year": "2016",
  "number": "44",
  "version": "current",
  "date": "2016-01-18",
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    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/enforcement-by-deduction-from-accounts-imposition-of-charges-by-deposit-takers-regulations-2016/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and extent",
      "url": "https://openlegislation.uk/enforcement-by-deduction-from-accounts-imposition-of-charges-by-deposit-takers-regulations-2016/regulation-1",
      "extent": null,
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      "heading": "Interpretation",
      "url": "https://openlegislation.uk/enforcement-by-deduction-from-accounts-imposition-of-charges-by-deposit-takers-regulations-2016/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Imposition of charges",
      "url": "https://openlegislation.uk/enforcement-by-deduction-from-accounts-imposition-of-charges-by-deposit-takers-regulations-2016/regulation-3",
      "extent": null,
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      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Amount that can be charged for administrative costs",
      "url": "https://openlegislation.uk/enforcement-by-deduction-from-accounts-imposition-of-charges-by-deposit-takers-regulations-2016/regulation-4",
      "extent": null,
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      "parent": null
    },
    {
      "path": "signature",
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/enforcement-by-deduction-from-accounts-imposition-of-charges-by-deposit-takers-regulations-2016/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/enforcement-by-deduction-from-accounts-imposition-of-charges-by-deposit-takers-regulations-2016/note",
      "extent": null,
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    }
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      "language": null,
      "date": "2016-01-20",
      "size": 32946,
      "url": "https://openlegislation.uk/enforcement-by-deduction-from-accounts-imposition-of-charges-by-deposit-takers-regulations-2016/pdf/uksi_20160044_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2016/44/pdfs/uksi_20160044_en.pdf"
    },
    {
      "title": "UK Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2016-01-20",
      "size": 87484,
      "url": "https://openlegislation.uk/enforcement-by-deduction-from-accounts-imposition-of-charges-by-deposit-takers-regulations-2016/pdf/uksiem_20160044_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2016/44/pdfs/uksiem_20160044_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2015/33",
      "title": "Finance (No. 2) Act 2015",
      "url": "https://openlegislation.uk/finance-no-2-act-2015",
      "provisions": [
        "schedule/8/paragraph/20"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/enforcement-by-deduction-from-accounts-imposition-of-charges-by-deposit-takers-regulations-2016/changes.json",
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  "changes_made_by_url": "https://openlegislation.uk/enforcement-by-deduction-from-accounts-imposition-of-charges-by-deposit-takers-regulations-2016/changes/by-it.json",
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  "instruments_made_under_url": "https://openlegislation.uk/enforcement-by-deduction-from-accounts-imposition-of-charges-by-deposit-takers-regulations-2016/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2016/44",
    "retrieved_at": "2026-10-28T23:28:16.924722+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}