Introductory text

Capital Gains Tax

Corporation Tax

Income Tax

Made 10th December 2025

At the Court at Buckingham Palace, the 10th day of December 2025

Present,

The King’s Most Excellent Majesty in Council

A draft of this Order was laid before the House of Commons in accordance with section 173(7) of the Finance Act 2006^f1 and section 5(2) of the Taxation (International and Other Provisions) Act 2010^f2 and approved by resolution of that House.

Accordingly, His Majesty, in exercising the powers conferred on Him by section 173(1) to (3) of the Finance Act 2006 and section 2 of the Taxation (International and Other Provisions) Act 2010^f3 and, by and with the advice of His Privy Council, orders as follows—

Annotations

Footnotes

f1: 2006 c. 25.
f2: 2010 c. 8.
f3: Section 2 was amended by section 32(1) of the Finance Act 2018 (c.3).