| Finance Act 2025, section 7, main rates of capital gains tax | UK Parliament, via legislation.gov.uk | as enacted | PDF, 485 KB, mirror | Open | FA 2025 s 7 |
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| The Reporting Cryptoasset Service Providers (Due Diligence and Reporting Requirements) Regulations 2025 | UK Parliament (statutory instrument), via legislation.gov.uk | 2025 (in force 2026-01-01) | PDF, 255 KB, mirror | Open | SI 2025/744 |
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| Finance Act 2007, Schedule 24, penalties for errors | UK Parliament, via legislation.gov.uk | revised text current to 2026-09-07 | PDF, 2.0 MB, mirror | Open | FA 2007 Sch 24 |
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| Finance Act 2009, Schedule 55, penalty for failure to make returns etc | UK Parliament, via legislation.gov.uk | revised text current to 2026-09-10 | PDF, 2.1 MB, mirror | Open | |
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| Finance Act 2009, Schedule 56, penalty for failure to make payments on time | UK Parliament, via legislation.gov.uk | revised text current to 2026-09-10 | PDF, 2.0 MB, mirror | Open | |
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| Income Tax Act 2007, section 152, losses from miscellaneous transactions | UK Parliament, via legislation.gov.uk | revised text current to 2015-03-26 | PDF, 576 KB, mirror | Open | ITA 2007 s 152 |
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| Income Tax (Trading and Other Income) Act 2005, section 687, charge to tax on income not otherwise charged | UK Parliament, via legislation.gov.uk | revised text current to 2026-09-07 | PDF, 526 KB, mirror | Open | ITTOIA 2005 s 687 |
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| Taxation of Chargeable Gains Act 1992, section 1, capital gains tax | UK Parliament, via legislation.gov.uk | revised text current to 2026-09-10 | PDF, 525 KB, mirror | Open | |
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| Taxation of Chargeable Gains Act 1992, section 104, share pooling: general interpretative provisions | UK Parliament, via legislation.gov.uk | revised text current to 2026-09-06 | PDF, 617 KB, mirror | Open | TCGA 1992 s 104 |
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| Taxation of Chargeable Gains Act 1992, section 105, disposal on or before day of acquisition of same securities | UK Parliament, via legislation.gov.uk | revised text current to 2026-09-07 | PDF, 582 KB, mirror | Open | TCGA 1992 s 105 |
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| Taxation of Chargeable Gains Act 1992, section 105A, shares acquired on same day: election for alternative treatment | UK Parliament, via legislation.gov.uk | revised text current to 2026-09-10 | PDF, 635 KB, mirror | Open | |
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| Taxation of Chargeable Gains Act 1992, section 106, disposal of shares and securities by company within prescribed period of acquisition | UK Parliament, via legislation.gov.uk | revised text current to 2026-09-10 | PDF, 503 KB, mirror | Open | |
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| Taxation of Chargeable Gains Act 1992, section 106A, identification of securities: capital gains tax | UK Parliament, via legislation.gov.uk | revised text current to 2026-09-07 | PDF, 649 KB, mirror | Open | TCGA 1992 s 106A |
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| Taxation of Chargeable Gains Act 1992, section 143, commodity and financial futures and qualifying options | UK Parliament, via legislation.gov.uk | revised text current to 2026-09-06 | PDF, 596 KB, mirror | Open | TCGA 1992 s 143 |
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| Taxation of Chargeable Gains Act 1992, section 16, computation of losses | UK Parliament, via legislation.gov.uk | revised text current to 2026-09-07 | PDF, 562 KB, mirror | Open | TCGA 1992 s 16 |
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| Taxation of Chargeable Gains Act 1992, section 17, disposals and acquisitions treated as made at market value | UK Parliament, via legislation.gov.uk | revised text current to 2026-09-07 | PDF, 561 KB, mirror | Open | TCGA 1992 s 17 |
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| Taxation of Chargeable Gains Act 1992, section 1A, territorial scope | UK Parliament, via legislation.gov.uk | revised text current to 2026-09-07 | PDF, 556 KB, mirror | Open | TCGA 1992 s 1A |
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| Taxation of Chargeable Gains Act 1992, section 1B, non-UK residents: UK branch or agency | UK Parliament, via legislation.gov.uk | revised text current to 2026-09-10 | PDF, 530 KB, mirror | Open | |
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| Taxation of Chargeable Gains Act 1992, section 1C, non-UK residents: disposing of an interest in UK land | UK Parliament, via legislation.gov.uk | revised text current to 2026-09-10 | PDF, 540 KB, mirror | Open | |
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| Taxation of Chargeable Gains Act 1992, section 1D, non-UK residents: assets deriving 75% of value from UK land etc | UK Parliament, via legislation.gov.uk | revised text current to 2026-09-10 | PDF, 525 KB, mirror | Open | |
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| Taxation of Chargeable Gains Act 1992, section 1E, deduction of losses | UK Parliament, via legislation.gov.uk | revised text current to 2025-03-20 | PDF, 545 KB, mirror | Open | TCGA 1992 s 1E |
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| Taxation of Chargeable Gains Act 1992, section 1F, allowable losses to be used in most beneficial way etc | UK Parliament, via legislation.gov.uk | revised text current to 2026-09-10 | PDF, 521 KB, mirror | Open | |
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| Taxation of Chargeable Gains Act 1992, section 1G, gains accruing to UK resident individuals in split years | UK Parliament, via legislation.gov.uk | revised text current to 2026-09-10 | PDF, 523 KB, mirror | Open | |
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| Taxation of Chargeable Gains Act 1992, section 1H, the rates of capital gains tax | UK Parliament, via legislation.gov.uk | revised text current to 2025-03-20 | PDF, 636 KB, mirror | Open | TCGA 1992 s 1H |
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| Taxation of Chargeable Gains Act 1992, section 1I, income taxed at higher rates or gains exceeding unused basic rate band | UK Parliament, via legislation.gov.uk | revised text current to 2026-09-10 | PDF, 586 KB, mirror | Open | |
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| Taxation of Chargeable Gains Act 1992, section 1J, section 1I: definitions and other supplementary provision | UK Parliament, via legislation.gov.uk | revised text current to 2026-09-10 | PDF, 566 KB, mirror | Open | |
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| Taxation of Chargeable Gains Act 1992, section 1K, the annual exempt amount | UK Parliament, via legislation.gov.uk | revised text current to 2026-09-07 | PDF, 558 KB, mirror | Open | TCGA 1992 s 1K |
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| Taxation of Chargeable Gains Act 1992, section 1M, temporary periods of non-residence | UK Parliament, via legislation.gov.uk | revised text current to 2026-09-07 | PDF, 548 KB, mirror | Open | TCGA 1992 s 1M |
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| Taxation of Chargeable Gains Act 1992, section 24, disposals where assets lost or destroyed, or become of negligible value | UK Parliament, via legislation.gov.uk | revised text current to 2026-09-06 | PDF, 610 KB, mirror | Open | TCGA 1992 s 24 |
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| Taxation of Chargeable Gains Act 1992, section 257, gifts to charities etc | UK Parliament, via legislation.gov.uk | revised text current to 2026-09-06 | PDF, 598 KB, mirror | Open | TCGA 1992 s 257 |
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| Taxation of Chargeable Gains Act 1992, section 262, chattel exemption | UK Parliament, via legislation.gov.uk | revised text current to 2026-09-06 | PDF, 492 KB, mirror | Open | TCGA 1992 s 262 |
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| Taxation of Chargeable Gains Act 1992, section 38, acquisition and disposal costs etc | UK Parliament, via legislation.gov.uk | revised text current to 2026-09-06 | PDF, 549 KB, mirror | Open | TCGA 1992 s 38 |
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| Taxation of Chargeable Gains Act 1992, section 58, spouses and civil partners | UK Parliament, via legislation.gov.uk | revised text current to 2025-03-20 | PDF, 580 KB, mirror | Open | TCGA 1992 s 58 |
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| Taxation of Chargeable Gains Act 1992, section 62, death: general provisions | UK Parliament, via legislation.gov.uk | revised text current to 2026-09-07 | PDF, 614 KB, mirror | Open | TCGA 1992 s 62 |
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| Taxes Management Act 1970, section 12B, records to be kept for purposes of returns | UK Parliament, via legislation.gov.uk | revised text current to 2026-09-07 | PDF, 735 KB, mirror | Open | TMA 1970 s 12B |
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| Taxes Management Act 1970, section 34, ordinary time limit of four years | UK Parliament, via legislation.gov.uk | revised text current to 2026-09-07 | PDF, 616 KB, mirror | Open | TMA 1970 s 34 |
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| Taxes Management Act 1970, section 36, loss of tax brought about carelessly or deliberately etc | UK Parliament, via legislation.gov.uk | revised text current to 2026-09-07 | PDF, 694 KB, mirror | Open | TMA 1970 s 36 |
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