| Corporate Interest Restriction (Electronic Communications) 2026 |
S.I. 2026/352 |
25 Mar 2026 |
Schedule 7A paragraph 3 |
| Double Taxation Relief and International Tax Enforcement (Peru) 2025 |
S.I. 2025/1299 |
10 Dec 2025 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Portuguese Republic) 2025 |
S.I. 2025/1300 |
10 Dec 2025 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Andorra) 2025 |
S.I. 2025/1301 |
10 Dec 2025 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Romania) 2025 |
S.I. 2025/1302 |
10 Dec 2025 |
Section 2 |
| Double Taxation Relief (Russian Federation) 2025 |
S.I. 2025/344 |
12 Mar 2025 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Belarus) 2025 |
S.I. 2025/345 |
12 Mar 2025 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Ecuador) 2024 |
S.I. 2024/1365 |
18 Dec 2024 |
Section 2 |
| Controlled Foreign Companies (Reversal of State Aid Recovery) 2024 |
S.I. 2024/1307 |
9 Dec 2024 |
Schedule 7ZA paragraph 10 |
| Double Taxation Relief and International Tax Enforcement (Brazil) 2023 |
S.I. 2023/839 |
19 Jul 2023 |
Section 2, Section 5 |
| Double Taxation Relief and International Tax Enforcement (San Marino) 2023 |
S.I. 2023/841 |
19 Jul 2023 |
Section 2 |
| Hybrid and Other Mismatches (Financial Instruments: Excluded Instruments) 2022 |
S.I. 2022/1144 |
7 Nov 2022 |
Section 259N |
| Taxation (International and Other Provisions) Act 2010 Transfer Pricing Guidelines Designation 2022 |
S.I. 2022/1147 |
3 Nov 2022 |
Section 164 |
| Double Taxation Relief and International Tax Enforcement (Luxembourg) 2022 |
S.I. 2022/1055 |
12 Oct 2022 |
Section 2 |
| Corporate Interest Restriction (Electronic Communications) 2022 |
S.I. 2022/770 |
6 Jul 2022 |
Schedule 7A paragraph 3 |
| Alternative Finance (Income Tax, Capital Gains Tax and Corporation Tax) 2022 |
S.I. 2022/572 |
23 May 2022 |
Section 366 |
| Double Taxation Relief and International Tax Enforcement (Taiwan) 2021 |
S.I. 2021/1447 |
15 Dec 2021 |
Section 2 |
| Double Taxation Relief (Sweden) 2021 |
S.I. 2021/633 |
26 May 2021 |
Section 2 |
| Double Taxation Relief (Federal Republic of Germany) 2021 |
S.I. 2021/634 |
26 May 2021 |
Section 2 |
| Double Taxation Dispute Resolution (EU) 2020 |
S.I. 2020/1383 |
30 Nov 2020 |
Section 128A |
| Double Taxation Relief and International Tax Enforcement (Gibraltar) 2020 |
S.I. 2020/275 |
11 Mar 2020 |
Section 2 |
| Hybrid and Other Mismatches (Financial Instruments: Excluded Instruments) 2019 |
S.I. 2019/1345 |
14 Oct 2019 |
Section 259N |
| Double Taxation Relief and International Tax Enforcement (Israel) 2019 |
S.I. 2019/1111 |
10 Jul 2019 |
Section 2 |
| Double Taxation Relief (Cyprus) 2019 |
S.I. 2019/1113 |
10 Jul 2019 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Austria) 2019 |
S.I. 2019/255 |
13 Feb 2019 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Guernsey) 2018 |
S.I. 2018/1345 |
12 Dec 2018 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Isle of Man) 2018 |
S.I. 2018/1347 |
12 Dec 2018 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Jersey) 2018 |
S.I. 2018/1348 |
12 Dec 2018 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Cyprus) 2018 |
S.I. 2018/839 |
11 Jul 2018 |
Section 2 |
| Double Taxation Relief (Mauritius) 2018 |
S.I. 2018/840 |
11 Jul 2018 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Ukraine) 2018 |
S.I. 2018/779 |
27 Jun 2018 |
Section 2 |
| Double Taxation Relief (Switzerland) 2018 |
S.I. 2018/627 |
23 May 2018 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Uzbekistan) 2018 |
S.I. 2018/628 |
23 May 2018 |
Section 2 |
| Double Taxation Relief (Base Erosion and Profit Shifting) 2018 |
S.I. 2018/630 |
23 May 2018 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Kyrgyzstan) 2018 |
S.I. 2018/525 |
24 Apr 2018 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Lesotho) 2018 |
S.I. 2018/376 |
14 Mar 2018 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Colombia) 2018 |
S.I. 2018/377 |
14 Mar 2018 |
Section 2 |
| Corporate Interest Restriction (Financial Statements: Group Mismatches) 2017 |
S.I. 2017/1224 |
7 Dec 2017 |
Section 495 |
| Collective Investment Schemes and Offshore Funds (Amendment of the Taxation of Chargeable Gains Act 1992) 2017 |
S.I. 2017/1204 |
4 Dec 2017 |
Section 354 |
| Offshore Funds (Tax) 2017 |
S.I. 2017/240 |
2 Mar 2017 |
Section 354 |
| Double Taxation Relief and International Tax Enforcement (Turkmenistan) 2016 |
S.I. 2016/1217 |
14 Dec 2016 |
Section 2 |
| Double Taxation Relief (Isle of Man) 2016 |
S.I. 2016/749 |
13 Jul 2016 |
Section 2 |
| Double Taxation Relief (Guernsey) 2016 |
S.I. 2016/750 |
13 Jul 2016 |
Section 2 |
| Double Taxation Relief (Jersey) 2016 |
S.I. 2016/752 |
13 Jul 2016 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Uruguay) 2016 |
S.I. 2016/753 |
13 Jul 2016 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (United Arab Emirates) 2016 |
S.I. 2016/754 |
13 Jul 2016 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Kosovo) 2015 |
S.I. 2015/2007 |
9 Dec 2015 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Guernsey) 2015 |
S.I. 2015/2008 |
9 Dec 2015 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Jersey) 2015 |
S.I. 2015/2009 |
9 Dec 2015 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Canada) 2015 |
S.I. 2015/2011 |
9 Dec 2015 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Algeria) 2015 |
S.I. 2015/1888 |
11 Nov 2015 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Croatia) 2015 |
S.I. 2015/1889 |
11 Nov 2015 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Bulgaria) 2015 |
S.I. 2015/1890 |
11 Nov 2015 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Sweden) 2015 |
S.I. 2015/1891 |
11 Nov 2015 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Senegal) 2015 |
S.I. 2015/1892 |
11 Nov 2015 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Canada) 2014 |
S.I. 2014/3274 |
10 Dec 2014 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Tajikistan) 2014 |
S.I. 2014/3275 |
10 Dec 2014 |
Section 2 |
| Taxation (International and Other Provisions) Act 2010 (Amendment to Section 371RE) (Controlled Foreign Companies) 2014 |
S.I. 2014/3237 |
8 Dec 2014 |
Section 371RF |
| Offshore Funds (Tax) 2014 |
S.I. 2014/1931 |
21 Jul 2014 |
Section 354 |
| Double Taxation Relief (Federal Republic of Germany) 2014 |
S.I. 2014/1874 |
16 Jul 2014 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Belgium) 2014 |
S.I. 2014/1875 |
16 Jul 2014 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Zambia) 2014 |
S.I. 2014/1876 |
16 Jul 2014 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Iceland) 2014 |
S.I. 2014/1879 |
16 Jul 2014 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Japan) 2014 |
S.I. 2014/1881 |
16 Jul 2014 |
Section 2 |
| Investment Transactions (Tax) 2014 |
S.I. 2014/685 |
17 Mar 2014 |
Section 354 |
| Double Taxation Relief (China) 2013 |
S.I. 2013/3142 |
11 Dec 2013 |
Section 2 |
| Double Taxation Relief (Netherlands) 2013 |
S.I. 2013/3143 |
11 Dec 2013 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Norway) 2013 |
S.I. 2013/3144 |
11 Dec 2013 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Albania) 2013 |
S.I. 2013/3145 |
11 Dec 2013 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Brunei Darussalam) 2013 |
S.I. 2013/3146 |
11 Dec 2013 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (India) 2013 |
S.I. 2013/3147 |
11 Dec 2013 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Isle of Man) 2013 |
S.I. 2013/3148 |
11 Dec 2013 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Panama) 2013 |
S.I. 2013/3149 |
11 Dec 2013 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Spain) 2013 |
S.I. 2013/3152 |
11 Dec 2013 |
Section 2 |
| Temporary Non-Residence 2013 |
S.I. 2013/1810 |
18 Jul 2013 |
Section 354 |
| Offshore Funds (Tax) 2013 |
S.I. 2013/1770 |
16 Jul 2013 |
Section 354 |
| Offshore Funds (Tax) 2013 |
S.I. 2013/1411 |
6 Jun 2013 |
Section 354 |
| Offshore Funds (Tax) 2013 |
S.I. 2013/661 |
19 Mar 2013 |
Section 354 |
| Income Tax (Removal of Ordinary Residence) 2013 |
S.I. 2013/605 |
13 Mar 2013 |
Section 354 |
| Tax Law Rewrite Acts 2013 |
S.I. 2013/463 |
4 Mar 2013 |
Section 375 |
| Double Taxation Relief and International Tax Enforcement (Bahrain) 2012 |
S.I. 2012/3075 |
12 Dec 2012 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Barbados) 2012 |
S.I. 2012/3076 |
12 Dec 2012 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Liechtenstein) 2012 |
S.I. 2012/3077 |
12 Dec 2012 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Singapore) 2012 |
S.I. 2012/3078 |
12 Dec 2012 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Switzerland) 2012 |
S.I. 2012/3079 |
12 Dec 2012 |
Section 2 |
| Controlled Foreign Companies (Excluded Banking Business Profits) 2012 |
S.I. 2012/3041 |
5 Dec 2012 |
Section 371FD |
| Controlled Foreign Companies (Excluded Territories) 2012 |
S.I. 2012/3024 |
3 Dec 2012 |
Section 371KB |
| Double Taxation Relief and International Tax Enforcement (Armenia) 2011 |
S.I. 2011/2722 |
16 Nov 2011 |
Section 2 |
| Double Taxation Relief (Aircraft Crew) (Brazil) 2011 |
S.I. 2011/2723 |
16 Nov 2011 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (China) 2011 |
S.I. 2011/2724 |
16 Nov 2011 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Ethiopia) 2011 |
S.I. 2011/2725 |
16 Nov 2011 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Hungary) 2011 |
S.I. 2011/2726 |
16 Nov 2011 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (South Africa) 2011 |
S.I. 2011/2441 |
12 Oct 2011 |
Section 2 |
| Double Taxation Relief and International Tax Enforcement (Mauritius) 2011 |
S.I. 2011/2442 |
12 Oct 2011 |
Section 2 |
| Authorised Investment Funds (Tax) 2011 |
S.I. 2011/2192 |
5 Sep 2011 |
Section 354 |
| Double Taxation Relief (Qatar) 2011 |
S.I. 2011/1684 |
13 Jul 2011 |
Section 2 |
| Offshore Funds (Tax) 2011 |
S.I. 2011/1211 |
4 May 2011 |
Section 354 |
| Double Taxation Relief and International Tax Enforcement (Montserrat) 2011 |
S.I. 2011/1083 |
7 Apr 2011 |
Section 2 |
| Authorised Investment Funds (Tax) 2011 |
S.I. 2011/244 |
8 Feb 2011 |
Section 354 |
| Double Taxation Relief and International Tax Enforcement (Malaysia) 2010 |
S.I. 2010/2971 |
15 Dec 2010 |
Section 2 |