Introductory text

This draft Statutory Instrument supersedes the draft of the same title which was laid before the House of Commons and published on 07 July 2025 (ISBN 978-0-34-827359-5). It is being issued free of charge to all known recipients of that draft Statutory Instrument.

Draft Order in Council laid before the House of Commons under section 173(7) of the Finance Act 2006 and section 5(2) of the Taxation (International and Other Provisions) Act 2010, for approval by resolution of that House.

Capital Gains Tax

Corporation Tax

Income Tax

Made ***

At the *** , the *** day of ***

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).