United Kingdom legislation

The Acts, sections and statutory instruments the rules come from.

Showing 1 to 37 of 37 documents, archived 2026-09-10

The archived copy is the file as the authority served it on the date shown. The live source is the authority's own page, which is always the current word.

Legislation documents archived for United Kingdom
DocumentIssuerDateArchived copyLive sourceCitation key
Finance Act 2025, section 7, main rates of capital gains taxUK Parliament, via legislation.gov.ukas enactedPDF, 485 KB, mirrorOpenFA 2025 s 7
The Reporting Cryptoasset Service Providers (Due Diligence and Reporting Requirements) Regulations 2025UK Parliament (statutory instrument), via legislation.gov.uk2025 (in force 2026-01-01)PDF, 255 KB, mirrorOpenSI 2025/744
Finance Act 2007, Schedule 24, penalties for errorsUK Parliament, via legislation.gov.ukrevised text current to 2026-09-07PDF, 2.0 MB, mirrorOpenFA 2007 Sch 24
Finance Act 2009, Schedule 55, penalty for failure to make returns etcUK Parliament, via legislation.gov.ukrevised text current to 2026-09-10PDF, 2.1 MB, mirrorOpen
Finance Act 2009, Schedule 56, penalty for failure to make payments on timeUK Parliament, via legislation.gov.ukrevised text current to 2026-09-10PDF, 2.0 MB, mirrorOpen
Income Tax Act 2007, section 152, losses from miscellaneous transactionsUK Parliament, via legislation.gov.ukrevised text current to 2015-03-26PDF, 576 KB, mirrorOpenITA 2007 s 152
Income Tax (Trading and Other Income) Act 2005, section 687, charge to tax on income not otherwise chargedUK Parliament, via legislation.gov.ukrevised text current to 2026-09-07PDF, 526 KB, mirrorOpenITTOIA 2005 s 687
Taxation of Chargeable Gains Act 1992, section 1, capital gains taxUK Parliament, via legislation.gov.ukrevised text current to 2026-09-10PDF, 525 KB, mirrorOpen
Taxation of Chargeable Gains Act 1992, section 104, share pooling: general interpretative provisionsUK Parliament, via legislation.gov.ukrevised text current to 2026-09-06PDF, 617 KB, mirrorOpenTCGA 1992 s 104
Taxation of Chargeable Gains Act 1992, section 105, disposal on or before day of acquisition of same securitiesUK Parliament, via legislation.gov.ukrevised text current to 2026-09-07PDF, 582 KB, mirrorOpenTCGA 1992 s 105
Taxation of Chargeable Gains Act 1992, section 105A, shares acquired on same day: election for alternative treatmentUK Parliament, via legislation.gov.ukrevised text current to 2026-09-10PDF, 635 KB, mirrorOpen
Taxation of Chargeable Gains Act 1992, section 106, disposal of shares and securities by company within prescribed period of acquisitionUK Parliament, via legislation.gov.ukrevised text current to 2026-09-10PDF, 503 KB, mirrorOpen
Taxation of Chargeable Gains Act 1992, section 106A, identification of securities: capital gains taxUK Parliament, via legislation.gov.ukrevised text current to 2026-09-07PDF, 649 KB, mirrorOpenTCGA 1992 s 106A
Taxation of Chargeable Gains Act 1992, section 143, commodity and financial futures and qualifying optionsUK Parliament, via legislation.gov.ukrevised text current to 2026-09-06PDF, 596 KB, mirrorOpenTCGA 1992 s 143
Taxation of Chargeable Gains Act 1992, section 16, computation of lossesUK Parliament, via legislation.gov.ukrevised text current to 2026-09-07PDF, 562 KB, mirrorOpenTCGA 1992 s 16
Taxation of Chargeable Gains Act 1992, section 17, disposals and acquisitions treated as made at market valueUK Parliament, via legislation.gov.ukrevised text current to 2026-09-07PDF, 561 KB, mirrorOpenTCGA 1992 s 17
Taxation of Chargeable Gains Act 1992, section 1A, territorial scopeUK Parliament, via legislation.gov.ukrevised text current to 2026-09-07PDF, 556 KB, mirrorOpenTCGA 1992 s 1A
Taxation of Chargeable Gains Act 1992, section 1B, non-UK residents: UK branch or agencyUK Parliament, via legislation.gov.ukrevised text current to 2026-09-10PDF, 530 KB, mirrorOpen
Taxation of Chargeable Gains Act 1992, section 1C, non-UK residents: disposing of an interest in UK landUK Parliament, via legislation.gov.ukrevised text current to 2026-09-10PDF, 540 KB, mirrorOpen
Taxation of Chargeable Gains Act 1992, section 1D, non-UK residents: assets deriving 75% of value from UK land etcUK Parliament, via legislation.gov.ukrevised text current to 2026-09-10PDF, 525 KB, mirrorOpen
Taxation of Chargeable Gains Act 1992, section 1E, deduction of lossesUK Parliament, via legislation.gov.ukrevised text current to 2025-03-20PDF, 545 KB, mirrorOpenTCGA 1992 s 1E
Taxation of Chargeable Gains Act 1992, section 1F, allowable losses to be used in most beneficial way etcUK Parliament, via legislation.gov.ukrevised text current to 2026-09-10PDF, 521 KB, mirrorOpen
Taxation of Chargeable Gains Act 1992, section 1G, gains accruing to UK resident individuals in split yearsUK Parliament, via legislation.gov.ukrevised text current to 2026-09-10PDF, 523 KB, mirrorOpen
Taxation of Chargeable Gains Act 1992, section 1H, the rates of capital gains taxUK Parliament, via legislation.gov.ukrevised text current to 2025-03-20PDF, 636 KB, mirrorOpenTCGA 1992 s 1H
Taxation of Chargeable Gains Act 1992, section 1I, income taxed at higher rates or gains exceeding unused basic rate bandUK Parliament, via legislation.gov.ukrevised text current to 2026-09-10PDF, 586 KB, mirrorOpen
Taxation of Chargeable Gains Act 1992, section 1J, section 1I: definitions and other supplementary provisionUK Parliament, via legislation.gov.ukrevised text current to 2026-09-10PDF, 566 KB, mirrorOpen
Taxation of Chargeable Gains Act 1992, section 1K, the annual exempt amountUK Parliament, via legislation.gov.ukrevised text current to 2026-09-07PDF, 558 KB, mirrorOpenTCGA 1992 s 1K
Taxation of Chargeable Gains Act 1992, section 1M, temporary periods of non-residenceUK Parliament, via legislation.gov.ukrevised text current to 2026-09-07PDF, 548 KB, mirrorOpenTCGA 1992 s 1M
Taxation of Chargeable Gains Act 1992, section 24, disposals where assets lost or destroyed, or become of negligible valueUK Parliament, via legislation.gov.ukrevised text current to 2026-09-06PDF, 610 KB, mirrorOpenTCGA 1992 s 24
Taxation of Chargeable Gains Act 1992, section 257, gifts to charities etcUK Parliament, via legislation.gov.ukrevised text current to 2026-09-06PDF, 598 KB, mirrorOpenTCGA 1992 s 257
Taxation of Chargeable Gains Act 1992, section 262, chattel exemptionUK Parliament, via legislation.gov.ukrevised text current to 2026-09-06PDF, 492 KB, mirrorOpenTCGA 1992 s 262
Taxation of Chargeable Gains Act 1992, section 38, acquisition and disposal costs etcUK Parliament, via legislation.gov.ukrevised text current to 2026-09-06PDF, 549 KB, mirrorOpenTCGA 1992 s 38
Taxation of Chargeable Gains Act 1992, section 58, spouses and civil partnersUK Parliament, via legislation.gov.ukrevised text current to 2025-03-20PDF, 580 KB, mirrorOpenTCGA 1992 s 58
Taxation of Chargeable Gains Act 1992, section 62, death: general provisionsUK Parliament, via legislation.gov.ukrevised text current to 2026-09-07PDF, 614 KB, mirrorOpenTCGA 1992 s 62
Taxes Management Act 1970, section 12B, records to be kept for purposes of returnsUK Parliament, via legislation.gov.ukrevised text current to 2026-09-07PDF, 735 KB, mirrorOpenTMA 1970 s 12B
Taxes Management Act 1970, section 34, ordinary time limit of four yearsUK Parliament, via legislation.gov.ukrevised text current to 2026-09-07PDF, 616 KB, mirrorOpenTMA 1970 s 34
Taxes Management Act 1970, section 36, loss of tax brought about carelessly or deliberately etcUK Parliament, via legislation.gov.ukrevised text current to 2026-09-07PDF, 694 KB, mirrorOpenTMA 1970 s 36