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  <url><loc>https://www.taxworld.co.uk/legislation</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/00001-section-1-capital-allowances-caa-2001-s-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-1a-capital-allowances-charges-cash-basis-caa-2001-s-1a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-2-general-means-of-giving-effect-to-capital-allowances-caa-2001-s-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-3-claims-for-capital-allowances-caa-2001-s-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-4-capital-expenditure-caa-2001-s-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-5-when-capital-expenditure-is-incurred-caa-2001-s-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-6-meaning-of-chargeable-period-caa-2001-s-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-7-no-double-allowances-caa-2001-s-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-8-no-double-relief-through-pooling-under-part-2-plant-and-machinery-allowances-caa-2001-s-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/00009-section-9-interaction-between-fixtures-claims-and-other-claims-caa-2001-s-9-explanatory-notes</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-10-interpretation-caa-2001-s-10</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-6a-nire-company-northern-ireland-sme-company-caa-2001-s-6a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-6b-northern-ireland-firm-etc-caa-2001-s-6b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-6c-ni-rate-activity-caa-2001-s-6c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-6d-ni-rate-activity-treated-separate-trade-caa-2001-s-6d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-6e-giving-effect-allowances-charges-ni-rate-activity-cases-caa-2001-s-6e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-11-general-conditions-as-to-availability-of-plant-and-machinery-allowances-caa-2001-s-11</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-12-expenditure-incurred-before-qualifying-activity-carried-on-caa-2001-s-12</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-13-use-for-qualifying-activity-of-plant-or-machinery-provided-for-other-purposes-caa-2001-s-13</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-13a-use-for-other-purposes-of-plant-or-machinery-previously-used-for-long-funding-leasing-caa-2001-s-13a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-13b-use-for-other-purposes-of-plant-or-machinery-property-businesses-caa-2001-s-13b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-14-use-for-qualifying-activity-of-plant-or-machinery-which-is-a-gift-caa-2001-s-14</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-15-qualifying-activities-caa-2001-s-15</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-16-ordinary-uk-property-businesses-caa-2001-s-16</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-17-uk-furnished-holiday-lettings-businesses-caa-2001-s-17</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-17a-ordinary-overseas-property-business-caa-2001-s-17a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-17b-eea-furnished-holiday-lettings-businesses-caa-2001-s-17b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-18-managing-the-investments-of-a-company-with-investment-business-caa-2001-s-18</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-19-special-leasing-of-plant-or-machinery-caa-2001-s-19</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-20-employments-and-offices-caa-2001-s-20</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-21-buildings-caa-2001-s-21</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-25-building-alterations-connected-with-installation-of-plant-or-machinery-caa-2001-s-25</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-24-interests-in-land-caa-2001-s-24</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-23-expenditure-unaffected-by-sections-21-and-22-caa-2001-s-23</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-22-structures-assets-and-works-caa-2001-s-22</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-26-demolition-costs-caa-2001-s-26</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-32-safety-at-other-sports-grounds-caa-2001-s-32</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-33-personal-security-caa-2001-s-33</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-31-safety-at-regulated-stands-at-sports-grounds-caa-2001-s-31</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-30-safety-at-designated-sports-grounds-caa-2001-s-30</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-29-fire-safety-caa-2001-s-29</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-28-thermal-insulation-of-buildings-caa-2001-s-28</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-27-application-of-part-to-thermal-insulation-and-personal-security-caa-2001-s-27</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-33b-meaning-of-replacement-in-section-33a-caa-2001-s-34b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-33a-expenditure-on-provision-or-replacement-of-integral-features-caa-2001-s-33a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-38za-vehicles-for-which-deductions-allowed-at-fixed-rate-under-part-2-of-ittoia-2005-caa-2001-s-38za</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-38-production-animals-etc-caa-2001-s-38</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-37-exclusion-where-sums-payable-in-respect-of-depreciation-caa-2001-s-37</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-36-restriction-on-qualifying-expenditure-in-case-of-employment-or-office-caa-2001-s-36</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-35-expenditure-on-plant-or-machinery-for-use-in-dwelling-house-not-qualifying-expenditure-in-certain-cases-caa-2001-s-35</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-34a-expenditure-on-plant-or-machinery-for-long-funding-leasing-not-qualifying-expenditure-caa-2001-s-34a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-34-expenditure-by-mps-and-others-on-accommodation-caa-2001-s-34</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-38a-aia-qualifying-expenditure-caa-2001-s-38a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-38b-general-exclusions-applying-to-section-38a-caa-2001-s-38a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-39-first-year-allowances-available-for-certain-types-of-qualifying-expenditure-only-caa-2001-s-39</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-40-expenditure-incurred-for-northern-ireland-purposes-by-small-or-medium-sized-enterprises-caa-2001-s-40</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-45e-expenditure-on-plant-or-machinery-for-gas-refuelling-station-caa-2001-s-45de</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-45db-exclusions-from-allowances-under-section-45da-caa-2001-s-45db</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-45da-expenditure-on-zero-emission-goods-vehicles-caa-2001-s-45da</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-45d-expenditure-on-cars-with-low-carbon-dioxide-emissions-caa-2001-s-45d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-45c-energy-saving-components-of-plant-or-machinery-caa-2001-s-45c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-45b-certification-of-energy-saving-plant-and-machinery-caa-2001-s-45b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-45aa-section-45a-exclusion-feed-in-tariffs-and-renewable-heat-incentives-caa-2001-s-45aa</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-45a-expenditure-on-energy-saving-plant-or-machinery-caa-2001-s-45a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-45-ict-expenditure-incurred-by-small-enterprises-caa-2001-s-45</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-44-expenditure-incurred-by-small-or-medium-sized-enterprises-caa-2001-s-44</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-43-effect-of-plant-or-machinery-subsequently-being-primarily-for-use-outside-northern-ireland-caa-2001-s-43</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-42-exclusion-of-plant-or-machinery-partly-for-use-outside-northern-ireland-caa-2001-s-42</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-41-miscellaneous-exclusions-section-40-expenditure-northern-ireland-purposes-etc-caa-2001-s-41</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-45ea-expenditure-plant-machinery-electric-vehicle-charging-point-caa-2001-s-45ea</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-46-general-exclusions-caa-2001-s-46</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-45n-effect-of-plant-or-machinery-subsequently-being-primarily-for-use-outside-designated-assisted-areas-caa-2001-s-45n</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-45m-exclusions-from-allowances-under-section-45k-caa-2001-s-45m</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-45l-exclusion-of-plant-or-machinery-partly-for-use-outside-designated-assisted-areas-caa-2001-s-45l</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-45k-expenditure-plant-machinery-use-designated-assisted-areas-caa-2001-s-45k</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-45j-environmentally-beneficial-components-of-plant-or-machinery-caa-2001-s-45j</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-45i-certification-of-environmentally-beneficial-plant-and-machinery-caa-2001-s-45i</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-45h-expenditure-on-environmentally-beneficial-plant-or-machinery-caa-2001-s-45h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-45g-plant-or-machinery-used-for-less-than-five-years-in-a-ring-fence-trade-caa-2001-s-45g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-45f-expenditure-on-plant-and-machinery-for-use-wholly-in-a-ring-fence-trade-caa-2001-s-45f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/45o-expenditure-on-plant-and-machinery-for-use-in-freeport-tax-sites</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/45p-power-to-amend-conditions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/45q-exclusion-of-plant-or-machinery-partly-for-use-outside-freeport-tax-sites</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/45r-effect-of-failing-to-comply-with-ongoing-requirements</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-45s-expenditure-on-plant-or-machinery-in-other-cases-cat-2001-s-45s</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-45t-exclusion-of-expenditure-incurred-under-disqualifying-arrangements-cat-2001-s-45t</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-49-whether-company-is-a-member-of-a-large-or-medium-sized-group-caa-2001-s-49</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-48-expenditure-of-small-or-medium-sized-enterprises-businesses-caa-2001-s-48</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-47-expenditure-of-small-or-medium-sized-enterprises-companies-caa-2001-s-47</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-51-disclosure-of-information-between-uk-tax-authorities-caa-2001-s-51</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-50-time-when-expenditure-is-incurred-caa-2001-s-50</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-51j-qualifying-activity-meaning-of-related-caa-2001-s-51j</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-51b-first-restriction-companies-caa-2001-s-51b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-51c-second-restriction-groups-of-companies-caa-2001-s-51c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-51d-third-restriction-groups-of-companies-under-common-control-caa-2011-s-51d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-51e-fourth-restriction-other-companies-under-common-control-caa-2001-s-51e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-51f-companies-and-groups-meaning-of-control-caa-2001-s-51f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-51g-companies-and-groups-meaning-of-related-caa-2001-s-51g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-51h-fifth-restriction-qualifying-activities-under-common-control-caa-2001-s-51h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-51i-qualifying-activities-meaning-of-control-caa-2001-s-51i</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-51a-entitlement-to-annual-investment-allowance-caa-2001-s-51a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-51k-operation-annual-investment-allowance-restrictions-apply-caa-2001-s-51k</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-51l-special-provision-for-short-chargeable-periods-caa-2001-s-51l</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-51m-special-provision-for-long-chargeable-periods-caa-2001-s-51m</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-51n-special-provision-for-long-chargeable-periods-supplementary-caa-2001-s-51n</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-51ja-sixth-restriction-allocation-where-profits-chargeable-at-ni-rate</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-52-first-year-allowances-caa-2001-s-52</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-52a-prevention-of-double-relief-caa-2001-s-52a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-54-the-different-kinds-of-pools-caa-2001-s-54</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-53-pooling-of-qualifying-expenditure-caa-2001-s-53</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-55-determination-of-entitlement-or-liability-caa-2001-s-55</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-56-amount-of-allowances-and-charges-caa-2001-s-56</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-56a-writing-down-allowances-for-small-pools-caa-2001-s-56a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-57-available-qualifying-expenditure-caa-2001-s-57</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-58-initial-allocation-of-qualifying-expenditure-to-pools-caa-2001-s-58</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-59-unrelieved-qualifying-expenditure-caa-2001-s-59</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-62-general-limit-on-amount-of-disposal-value-caa-2001-s-62</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-60-meaning-of-disposal-receipt-and-disposal-event-caa-2001-s-60</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-61-disposal-events-and-disposal-values-caa-2001-s-61</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-62a-cases-in-which-disposal-value-is-transition-value-caa-2001-s-62a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-63-cases-in-which-disposal-value-is-nil-caa-2001-s-63</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-64-case-in-which-no-disposal-value-need-be-brought-into-account-caa-2001-s-64</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-64a-leased-assets-arrangements-reducing-disposal-value-of-asset-caa-2001-s-64a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-65-the-final-chargeable-period-caa-2001-s-65</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-66-list-of-provisions-outside-this-chapter-about-disposal-values-caa-2001-s-66</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-66a-persons-leaving-cash-basis-caa-2001-s-66a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-66b-sme-company-entering-ni-corporation-tax-regime</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-66c-sme-partnership-entering-ni-corporation-tax-regime</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-66d-sme-company-leaving-ni-corporation-tax-regime</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-66e-sme-partnership-leaving-ni-corporation-tax-regime</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-59a-disposal-of-assets-where-first-year-allowance-made-under-section-45s-for-expenditure-which-is-not-special-rate-expenditure-cat-2001-s-59a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-59b-disposal-of-assets-where-first-year-allowance-made-under-section-45s-for-expenditure-which-is-special-rate-expenditure-cat-2001-s-59b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-59c-sections-59a-and-59b-tax-avoidance-arrangements-cat-2001-s-59c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-67-plant-or-machinery-treated-as-owned-by-person-entitled-to-benefit-of-contract-etc-caa-2001-s-67</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-68-disposal-value-on-cessation-of-notional-ownership-caa-2001-s-68</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-69-hire-purchase-etc-and-fixtures-caa-2001-s-69</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-70-plant-or-machinery-provided-by-lessee-caa-2001-s-70</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/00070a-section-70a-entitlement-to-capital-allowances-caa-2001-s-70a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-70b-long-funding-operating-lease-amount-of-capital-expenditure-caa-2001-s-70b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-70c-long-funding-finance-lease-amount-of-capital-expenditure-caa-2001-s-70c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-70d-long-funding-finance-lease-additional-expenditure-allowances-for-lessee-caa-2001-s-70d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/00070da-section-70da-transfer-and-long-funding-leaseback-restrictions-on-lessees-allowances-caa-2001-s-70da</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-70e-disposal-events-and-disposal-values-caa-2001-s-70e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-70f-introductory-caa-2001-s-70f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-70j-funding-lease-caa-2001-s-70j</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-70i-short-lease-caa-2001-s-70i</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-70h-lessee-requirement-for-tax-return-treating-lease-as-long-funding-lease-caa-2001-s-70h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-70g-long-funding-lease-caa-2001-s-70g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-70m-derived-leases-of-plant-or-machinery-term-and-rentals-caa-2001-s-70-m</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-70l-plant-or-machinery-leased-with-other-assets-separate-derived-leases-caa-2001-s-70l</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-70k-plant-or-machinery-lease-caa-2001-s-70k</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-70p-the-useful-economic-life-test-caa-2001-s-70p</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-70o-the-lease-payments-test-caa-2001-s-70o</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-70n-the-finance-lease-test-caa-2001-s-70n</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-70q-leases-excluded-by-right-of-lessor-etc-to-claim-capital-allowances-caa-2001-s-70q</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-70t-orders-relating-to-background-plant-or-machinery-for-a-building-caa-2001-s-70t</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-70s-the-disqualifications-caa-2001-s-70s</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-70r-excluded-leases-of-background-plant-or-machinery-for-a-building-caa-2001-s-70r</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-70u-plant-or-machinery-leased-with-land-low-percentage-value-caa-2001-s-70u</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-70v-tax-avoidance-involving-international-leasing-caa-2001-s-70v</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-70yd-increase-in-proportion-of-residual-amount-guaranteed-review-of-status-caa-2001-s-70yd</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-70yc-extension-of-term-of-lease-that-is-not-a-long-funding-lease-caa-2001-s-70yc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-70yb-long-funding-operating-lease-extension-of-term-of-lease-caa-2001-s-70yb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-70ya-change-in-accountancy-classification-of-long-funding-lease-caa-2001-s-70ya</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-70y-sale-and-leaseback-lease-and-leaseback-etc-lessors-caa-2001-s-70y</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-70x-transfers-assignments-etc-by-lessee-caa-2001-s-70x</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-70w-transfers-assignments-etc-by-lessor-caa-2001-s-70w</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-70yj-power-to-vary-the-meaning-of-certain-expressions-caa-2001-s-70yj</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-70yi-general-definitions-caa-2001-s-70yi</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-70yh-termination-value-caa-2001-s-70yh</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-70yg-termination-amount-caa-2001-s-70yg</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-70yf-the-term-of-a-lease-caa-2001-s-70yf</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-70ye-minimum-lease-payments-caa-2001-s-70ye</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-71-software-and-rights-to-software-caa-2001-s-71</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-72-disposal-values-caa-2001-s-72</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-73-limit-on-disposal-values-caa-2001-s-73</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-74-single-asset-pool-caa-2001-s-74</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-75-general-limit-on-amount-of-writing-down-allowance-caa-2001-s-75</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-76-limit-where-part-of-expenditure-met-by-another-person-caa-2001-s-76</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-77-car-used-partly-for-purposes-other-than-those-of-qualifying-activity-caa-2001-s-77</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-78-effect-of-partial-depreciation-subsidy-caa-2001-s-78</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-79-cases-where-chapter-17-anti-avoidance-applies-caa-2001-s-79</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-80-vehicles-provided-for-purposes-of-employment-or-office-caa-2001-s-80</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-81-extended-meaning-of-car-caa-2001-s-81</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-82-qualifying-hire-cars-caa-2001-s-82</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-83-meaning-of-short-life-asset-caa-2001-s-83</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-84-cases-in-which-short-life-asset-treatment-is-ruled-out-caa-2001-s-84</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-85-election-for-short-life-asset-treatment-procedure-caa-2001-s-85</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-86-short-life-asset-pool-caa-2001-s-86</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-87-short-life-assets-provided-for-leasing-caa-2001-s-87</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-88-sales-at-under-value-caa-2001-s-88</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-89-disposal-to-connected-person-caa-2001-s-89</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-90-long-life-asset-expenditure-caa-2001-s-90</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-91-meaning-of-long-life-asset-caa-2001-s-91</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-92-application-of-chapter-to-part-of-expenditure-caa-2001-s-92</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-93-fixtures-etc-caa-2001-s-93</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-94-ships-caa-2001-s-94</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-95-railway-assets-caa-2001-s-95</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-96-cars-caa-2001-s-96</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-97-expenditure-within-the-relevant-monetary-limit-general-caa-2001-s-97</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-98-expenditure-to-which-the-monetary-limits-apply-caa-2001-s-98</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-99-the-monetary-limit-caa-2001-s-99</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-100-exceeding-the-monetary-limit-caa-2001-s-100</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-101-allocation-of-long-life-asset-expenditure-to-pool-caa-2001-s-101</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-102-writing-down-allowances-in-respect-of-long-life-asset-expenditure-caa-2001-s-102</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-103-later-claims-caa-2001-s-103</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-104-disposal-value-of-long-life-assets-caa-2001-s-104</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-104a-special-rate-expenditure-caa-2001-s-104a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-104aa-meaning-of-main-rate-car-caa-2001-s-104aa</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-104b-application-of-chapter-to-part-of-expenditure-caa-2001-s-104b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-104c-special-rate-pool-caa-2001-s-104c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-104d-writing-down-allowances-at-8-or-10-caa-2001-s-104d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-104e-disposal-value-of-special-rate-assets-caa-2001-s-104e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-104f-special-rate-cars-discontinued-activity-continued-by-relevant-company-caa-2001-s-104f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-104g-disposal-events-in-respect-of-cushion-gas-caa-2001-s-104g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-105-leasing-overseas-leasing-etc-caa-2001-s-105</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-106-the-designated-period-caa-2001-s-106</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-108-effect-of-disposal-to-connected-person-on-overseas-leasing-pool-caa-2001-s-108</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-107-the-overseas-leasing-pool-caa-2001-s-107</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-110-cases-where-allowances-are-prohibited-caa-2001-s-110</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-109-writing-down-allowances-at-10-caa-2001-s-109</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-113-excess-allowances-special-provision-for-ships-caa-2001-s-113</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-112-excess-allowances-connected-persons-caa-2001-s-112</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-111-excess-allowances-standard-recovery-mechanism-caa-2001-s-111</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-115-prohibited-allowances-connected-persons-caa-2001-s-115</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-114-prohibited-allowances-standard-recovery-mechanism-caa-2001-s-114</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-116-mitigation-of-regime-caa-2001-s-116</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-117-recovery-of-allowances-in-case-of-joint-lessees-caa-2001-s-117</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-120-notice-and-joint-lessees-caa-2001-s-120</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-119-notice-of-change-of-use-of-plant-or-machinery-caa-2001-s-119</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-118-certificate-relating-to-protected-leasing-caa-2001-s-118</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-125-other-qualifying-purposes-caa-2001-s-125</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-124-transport-containers-caa-2001-s-124</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-123-ships-and-aircraft-caa-2001-s-123</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-122-short-term-leasing-by-buyer-lessee-etc-caa-2001-s-122</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-121-meaning-of-short-term-leasing-caa-2001-s-121</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-126-minor-definitions-caa-2001-s-126</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-127-single-ship-pool-caa-2001-s-127</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-133-ship-not-used-caa-2001-s-133</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-132-disposal-events-and-single-ship-pool-caa-2001-s-132</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-131-effect-of-postponement-caa-2001-s-131</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-130-notice-postponing-first-year-or-writing-down-allowance-caa-2001-s-130</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-129-election-to-use-the-appropriate-non-ship-pool-caa-2001-s-129</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-128-expenditure-which-is-not-to-be-allocated-to-single-ship-pool-caa-2001-s-128</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-139-amount-taken-into-account-in-respect-of-old-ship-caa-2001-s-139</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-138-limit-on-amount-deferred-caa-2001-s-138</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-137-effect-of-deferment-caa-2001-s-137</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-136-further-conditions-for-deferment-caa-2001-s-136</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-135-claim-for-deferment-caa-2001-s-135</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-134-deferment-of-balancing-charges-introduction-caa-2001-s-134</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-143-effect-of-attribution-caa-2001-s-143</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-145-requirement-to-notify-where-no-entitlement-to-defer-amounts-caa-2001-s-145</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-144-amounts-which-cease-to-be-attributable-caa-2001-s-144</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-142-variation-of-attribution-caa-2001-s-142</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-141-deferred-amounts-attributed-to-earlier-expenditure-first-caa-2001-s-141</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-140-notice-attributing-deferred-amounts-to-new-expenditure-caa-2001-s-140</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-150-exclusions-where-expenditure-not-incurred-by-shipowner-caa-2001-s-150</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-149-exclusions-later-events-caa-2001-s-149</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-148-exclusions-object-to-secure-deferment-caa-2001-s-148</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-147-exclusions-ship-previously-owned-caa-2001-s-147</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-146-basic-meaning-of-expenditure-on-new-shipping-caa-2001-s-146</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-154-further-registration-requirement-caa-2001-s-154</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-153-ships-which-are-not-qualifying-ships-caa-2001-s-153</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-152-ships-under-100-tons-caa-2001-s-152</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-151-basic-meaning-of-qualifying-ship-caa-2001-s-151</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-156-connected-persons-caa-2001-s-156</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-155-change-in-the-persons-carrying-on-the-qualifying-activity-caa-2001-s-155</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-158-members-of-same-group-caa-2001-s-158</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-157-adjustment-of-assessments-etc-caa-2001-s-157</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-159-meaning-of-mineral-extraction-trade-etc-caa-2001-s-159</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-161-pre-trading-expenditure-on-mineral-exploration-and-access-caa-2001-s-161</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-160-expenditure-treated-as-incurred-for-purposes-of-mineral-extraction-trade-caa-2001-s-160</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-161d-exceptions-to-section-161c2-caa-2001-s-161d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-161c-expenditure-related-to-reuse-etc-qualifies-for-writing-down-allowances-cca-2001-s-161c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-161b-meaning-of-decommissioning-expenditure-caa-2001-s-161b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-161a-meaning-of-offshore-infrastructure-caa-2001-s-161a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-165-general-decommissioning-expenditure-after-ceasing-ring-fence-trade-caa-2001-s-165</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-164-general-decommissioning-expenditure-incurred-before-cessation-of-ring-fence-trade-caa-2001-s-164</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-163-meaning-of-general-decommissioning-expenditure-caa-2001-s-163</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-162-ring-fence-trade-a-separate-qualifying-activity-caa-2001-s-162</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-163a-expenditure-in-anticipation-of-approval-of-abandonment-programme</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-165a-decommissioning-services-supplied-by-connected-person-caa-2001-s-165a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-165e-transaction-to-obtain-tax-advantage-caa-2001-s-165e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-165d-allowance-where-decommissioning-undertaken-for-other-participators-in-oil-field-caa-2001-s-165d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-165c-allowance-in-respect-of-certain-services-related-to-decommissioning-caa-201-s-165c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-165b-restriction-on-allowance-available-caa-2001-s-165b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-166-transfers-of-interests-in-oil-fields-anti-avoidance-caa-2001-s-166</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-171-disposal-values-on-cessation-of-ownership-caa-2001-s-171</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-170-participators-expenditure-attributable-to-plant-or-machinery-caa-2001-s-170</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-169-expenditure-on-plant-or-machinery-incurred-by-participator-caa-2001-s-169</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-168-expenditure-on-plant-or-machinery-incurred-by-contractor-caa-2001-s-168</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-167-oil-production-sharing-contracts-caa-2001-s-167</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-172a-long-funding-leases-etc-cases-where-this-chapter-does-not-apply-caa-2001-s-172a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-173-meaning-of-fixture-and-relevant-land-caa-2001-s-173</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-174-meaning-of-equipment-lease-and-lease-caa-2001-s-174</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-175-meaning-of-interest-in-land-etc-caa-2001-s-175</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-175a-meaning-of-energy-services-agreement-caa-2001-s-175a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-172-scope-of-chapter-etc-caa-2001-s-172</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-180a-energy-services-providers-caa-2001-s-180a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-176-person-with-interest-in-relevant-land-having-fixture-for-purposes-of-qualifying-activity-caa-2001-s-176</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-177-equipment-lessors-caa-2001-s-177</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-178-equipment-lessee-has-qualifying-activity-etc-caa-2001-s-178</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-179-equipment-lessor-has-right-to-sever-fixture-that-is-not-part-of-building-caa-2001-s-179</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-180-equipment-lease-is-part-of-affordable-warmth-programme-caa-2001-s-180</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-181-purchaser-of-land-giving-consideration-for-fixture-caa-2001-s-181</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-182-purchaser-of-land-discharging-obligations-of-equipment-lessee-caa-2001-s-182</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-182a-purchaser-of-land-discharging-obligations-of-client-under-energy-services-agreement-caa-2001-s-182a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-183-incoming-lessee-where-lessor-entitled-to-allowances-caa-2001-s-183</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-184-incoming-lessee-where-lessor-not-entitled-to-allowances-caa-2001-s-184</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-187b-section-187a-supplementary-provision-caa-2001-s-187b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-187a-effect-of-changes-in-ownership-of-a-fixture-caa-2001-s-187a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-185-fixture-on-which-a-plant-and-machinery-allowance-has-been-claimed-caa-2001-s-185</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-186-fixture-on-which-an-industrial-buildings-allowance-has-been-made-caa-2001-s-186</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-186a-fixtures-on-which-a-business-premises-renovation-allowance-has-been-made-caa-2001-s-186a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-187-fixture-on-which-a-research-and-development-allowance-has-been-made-caa-2001-s-187</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-188-cessation-of-ownership-when-person-ceases-to-have-qualifying-interest-caa-2001-s-188</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-189-identifying-the-qualifying-interest-in-special-cases-caa-2001-s-189</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-190-cessation-of-ownership-of-lessor-where-section-183-applies-caa-2001-s-190</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-191-cessation-of-ownership-on-severance-of-fixture-caa-2001-s-191</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-192-cessation-of-ownership-of-equipment-lessor-caa-2001-s-192</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-192a-cessation-of-ownership-of-energy-services-provider-caa-2001-s-192a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-195a-acquisition-of-ownership-by-assignee-of-energy-services-provider-caa-2001-s-195a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-193-acquisition-of-ownership-by-lessor-or-licensor-on-termination-of-lease-or-licence-caa-2001-s-193</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-194-acquisition-of-ownership-by-assignee-of-equipment-lessor-caa-2001-s-194</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-195-acquisition-of-ownership-by-equipment-lessee-caa-2001-s-195</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-195b-acquisition-of-ownership-by-client-caa-2001-s-195b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-196-disposal-values-in-relation-to-fixtures-general-caa-2001-s-196</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-197-disposal-values-in-avoidance-cases-caa-2001-s-197</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-202-interpretation-caa-2001-s-202</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-203-amendment-of-returns-etc-caa-2001-s-203</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-204-appeals-etc-caa-2001-s-204</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-198-election-to-apportion-sale-price-on-sale-of-qualifying-interest-caa-2001-s-198</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-199-election-to-apportion-capital-sum-given-by-lessee-on-grant-of-lease-caa-2001-s-199</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-200-elections-under-sections-198-and-199-supplementary-caa-2001-s-200</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-201-elections-under-sections-198-and-199-procedure-caa-2001-s-201</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-205-reduction-of-annual-investment-allowance-and-first-year-allowances-caa-2001-s-205</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-206-single-asset-pool-etc-caa-2001-s-206</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-207-reduction-of-allowances-and-charges-on-expenditure-in-single-asset-pool-caa-2001-s-207</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-208-effect-of-significant-reduction-in-use-for-purposes-of-qualifying-activity-caa-2001-s-208</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-208a-cars-disposal-value-in-avoidance-cases-caa-2001-s-208a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-209-meaning-of-partial-depreciation-subsidy-caa-2001-s-209</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-210-reduction-of-annual-investment-allowance-and-first-year-allowances-caa-2001-s-210</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-211-single-asset-pool-etc-caa-2001-s-211</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-212-reduction-of-allowances-and-charges-on-expenditure-in-single-asset-pool-caa-2001-s-212</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-212a-scope-of-chapter-caa-2001-s-212a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-212b-where-chapter-applies-caa-2001-s-212b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-212i-relevant-percentage-share-caa-2001-s-212i</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-212h-ownership-proportion-caa-2001-s-212h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-212g-qualifying-75-subsidiaries-caa-2001-212g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-212f-when-company-is-owned-by-consortium-and-consortium-members-caa-2001-s-212f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-212e-principal-companies-caa-2001-s-212e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-212d-guide-to-sections-explaining-section-212c-caa-2001-s-212d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-212c-when-there-is-qualifying-change-in-relation-to-c-caa-2001-s-212c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-212k-relevant-tax-written-down-value-caa-2001-s-212k</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-212l-balance-sheet-value-caa-2001-s-212l</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-212j-relevant-excess-of-allowances-caa-2001-s-212j</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-212la-limiting-conditions-caa-2001-s-212la</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-212m-unallowable-purpose-caa-2001-s-212m</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-212s-transactions-on-relevant-day-caa-2001-s-212s</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-212r-apportionment-of-proceeds-of-disposal-of-relevant-plant-and-machinery-caa-2001-s-212r</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-212q-when-there-are-postponed-capital-allowances-caa-2001-s-212q</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-212p-effect-of-excess-of-allowances-on-pools-caa-2001-s-212p</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-212o-when-there-is-excess-of-allowances-in-pool-amount-of-excess-caa-2001-s-212o</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-212n-old-and-new-accounting-periods-caa-2001-s-212m</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-212t-cap-on-first-year-allowances-zero-emission-goods-vehicles-caa-2001-s-212t</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-212u-cap-on-first-year-allowances-expenditure-on-plant-and-machinery-for-use-in-designated-assisted-areas-caa-2001-s-212u</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-213-relevant-transactions-sale-hire-purchase-etc-and-assignment-caa-2001-s-213</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-218a-further-restriction-on-annual-investment-allowance-caa-2001-s-218a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-218-restriction-on-bs-qualifying-expenditure-section-214-or-216-caa-2001-s-218</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-218za-restrictions-on-writing-down-allowances-section-215-caa-2001-s-218za</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-218zb-disposal-values-section-215-caa-2001-s-218zb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-214-connected-persons-caa-2001-s-214</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-215-transactions-to-obtain-tax-advantages-caa-2001-s-215</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-216-sale-and-leaseback-etc-caa-2001-s-216</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-217-no-annual-investment-allowance-or-first-year-allowance-for-bs-expenditure-caa-2001-s-217</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-219-meaning-of-finance-lease-caa-2001-s-219</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-220-allocation-of-expenditure-to-a-chargeable-period-caa-2001-s-220</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-223-no-first-year-allowance-for-bs-expenditure-caa-2001-s-223</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-221-meaning-of-sale-and-finance-leaseback-caa-2001-s-221</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-222-disposal-value-restricted-caa-2001-s-222</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-224-restriction-on-bs-qualifying-expenditure-caa-2001-s-224</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-225-bs-qualifying-expenditure-if-lessor-not-bearing-non-compliance-risk-caa-2001-s-225</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-226-qualifying-expenditure-limited-in-subsequent-transactions-caa-2001-s-226</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-228g-leaseback-not-accounted-for-as-finance-lease-in-ss-accounts-caa-2001-s-228g</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-228j-plant-or-machinery-subject-to-further-operating-lease-caa-2001-s-228j</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-228a-application-of-sections-228b-to-228c-caa-2001-s-228a</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-229-hire-purchase-etc-caa-2001-s-229</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-229a-transfer-followed-by-hire-purchase-etc-restrictions-on-hirers-allowances-caa-2001-s-229a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-230-exception-for-manufacturers-and-suppliers-caa-2001-s-230</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-231-adjustments-of-assessments-etc-caa-2001-s-231</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-232-meaning-of-connected-person-caa-2001-s-232</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-233-additional-vat-liabilities-and-rebates-caa-2001-s-233</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-212za-apportionment-of-expenditure-incurred-partly-for-ni-rate-activity</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-212zb-single-asset-pool-etc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-212zc-allowances-and-charges-on-expenditure-in-single-asset-pool</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-212zd-effect-of-significant-change-in-balance-of-use</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-212ze-application-of-chapter-to-partnerships</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-212zf-main-rate-activity</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-234-introduction-caa-2001-s-234</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-235-additional-vat-liability-treated-as-qualifying-expenditure-caa-2001-s-235</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-238-additional-vat-rebate-generates-disposal-value-caa-2001-s-238</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-239-limit-on-disposal-value-where-additional-vat-rebate-caa-2001-s-239</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-242-restriction-on-bs-qualifying-expenditure-general-caa-2001-s-242</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-243-restriction-on-bs-qualifying-expenditure-sale-and-finance-leaseback-caa-2001-s-243</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-244-bs-qualifying-expenditure-if-lessor-not-bearing-non-compliance-risk-caa-2001-s-244</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-246-miscellaneous-caa-2001-s-246</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-247-trades-caa-2001-s-247</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-250a-eea-furnished-holiday-lettings-businesses-caa-2001-s-250a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-250-oridnary-overseas-property-businesses-caa-2001-s-250</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-249-uk-furnished-holiday-lettings-businesses-caa-2001-s-249</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-248-ordinary-uk-property-businesses-caa-2001-s-248</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-252-mines-transport-undertakings-etc-caa-2001-s-252</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-251-professions-and-vocations-caa-2001-s-251</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-253-companies-with-investment-business-caa-2001-s-253</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-255-apportionment-of-allowances-and-charges-caa-2001-s-255</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-257-supplementary-caa-2001-s-257</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-256-different-giving-effect-rules-for-blagab-caa-2001-s-256</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-254-introductory-caa-2001-s-254</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-261a-special-leasing-leasing-partnerships-caa-2001-s-261a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-261-special-leasing-life-assurance-business-caa-2001-s-261</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-260-special-leasing-corporation-tax-excess-allowance-caa-2001-s-260</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-259-special-leasing-corporation-tax-general-caa-2001-s-259</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-258-special-leasing-income-tax-caa-2001-s-258</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-262-employments-and-offices-caa-2001-s-262</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-262a-first-year-tax-credits-caa-2001-s-262a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-262aea-co-ownership-schemes-withdrawal-of-election-caa-2001-s-262aea</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-262af-co-ownership-schemes-definitions-relating-schemes-caa-2001-s-262af</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-262ac-co-ownership-schemes-calculation-allowance-election-caa-2001-s-262ac</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-262aa-co-ownership-schemes-carrying-qualifying-activity-caa-2001-s-262aa</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-264-partnership-using-property-of-a-partner-caa-2001-s-264</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-267a-restriction-on-effect-of-election-caa-2001-s-267a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-268-successions-by-beneficiaries-caa-2001-s-268</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-267-effect-of-election-caa-2001-s-267</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-266-election-where-predecessor-and-successor-are-connected-persons-caa-2001-s-266</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-265-successions-general-caa-2001-s-265</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-263-qualifying-activities-carried-on-in-partnership-caa-2001-s-263</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-268c-terms-relating-to-emissions-caa-2001-s-268c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-268b-electrically-propelled-vehicles-caa-2001-s-268b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-268a-meaning-of-car-and-motor-cycle-caa-2001-s-268a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-268d-hire-cars-for-disabled-persons-caa-2001-s-268d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/amendments-section-268e-inserted-by-finance-act-2012-section-42-and-schedule-9-para-8-with-effect-in-relation-to-expenditure-that-is-incurred-on-or-after-1-april-2012-for-corporation-tax-purposes-a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-269-use-of-plant-or-machinery-for-business-entertainment-caa-2001-s-269</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270-shares-in-plant-or-machinery-caa-2001-s-270</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270bc-sale-of-unused-buildings-or-structures-other-than-by-a-developer-caa-2001-s-270bc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270bd-sale-by-a-developer-unused-buildings-or-structures-caa-2001-s-270bd</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270bg-acquisition-or-alteration-of-land-etc-caa-2001-s-270bg</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270bh-market-value-rule-caa-2001-s-270bh</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270bi-provision-of-plant-or-machinery-caa-2001-s-270bi</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270bj-expenditure-on-renovation-conversion-or-incidental-repairs-caa-2001-s-270bj</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270cb-property-businesses-caa-2001-s-270cb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270cc-foreign-permanent-establishments-caa-2001-s-270cc</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270cf-exclusion-residential-use-caa-2001-s-270cf</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270cg-use-for-the-purposes-of-a-property-business-caa-2001-s-270cg</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270eb-multiple-uses-caa-2001-s-270eb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270ec-research-and-development-caa-2001-s-270ec</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270fa-carrying-on-of-highway-undertakings-caa-2001-s-270fa</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270fb-the-relevant-interest-caa-2001-s-270fb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270fc-cases-where-highway-concession-is-to-be-treated-as-extended-caa-2001-s-270fc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270ga-introduction-caa-2001-s-270ga</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270gb-additional-vat-liabilities-caa-2001-s-270gb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270gc-additional-vat-rebates-caa-2001-s-270gc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270ha-trades-caa-2001-s-270ha</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270hb-ordinary-uk-property-businesses-and-ordinary-overseas-property-businesses-caa-2001-s-270hb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270hc-professions-and-vocations-caa-2001-s-270hc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270hd-mines-transport-undertakings-etc-caa-2001-s-270hd</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270he-companies-with-investment-business-caa-2001-s-270he</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270hf-application-of-sections-270hg-and-270hh</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270hg-apportionment-of-allowances</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270hh-different-giving-effect-rules-for-blagab</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270hi-supplementary</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270ia-evidence-of-qualifying-expenditure-etc-caa-2001-s-270ia</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270ib-anti-avoidance-general-caa-2001-s-270ib</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270ic-co-ownership-schemes-carrying-on-qualifying-activity-caa-2001-s-270ic</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270id-co-ownership-schemes-election-caa-2001-s-270id</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270ie-co-ownership-schemes-calculation-of-allowance-after-an-election-caa-2001-s-270ie</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270if-co-ownership-schemes-definitions-relating-to-schemes-caa-2001-s-270if</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270ig-application-of-sections-270ih-and-270ii-caa-2001-s-270ig</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270ih-apportionment-of-allowances-caa-2001-s-270ih</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270gd-adjustment-for-pre-april-2020-allowance-caa-2001-s-270gd</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270bna-meaning-of-freeport-qualifying-expenditure</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270bnb-apportionment</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-270bnc-power-to-amend-meaning-of-freeport-qualifying-expenditure-etc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-271-industrial-buildings-allowances-caa-2001-s-271</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-272-expenditure-on-the-construction-of-a-building-caa-2001-s-272</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-273-preparation-of-sites-for-plant-or-machinery-caa-2001-s-273</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-274-trades-and-undertakings-which-are-qualifying-trades-caa-2001-s-274</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-275-building-used-for-welfare-of-workers-caa-2001-s-275</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-276-parts-of-trades-and-undertakings-caa-2001-s-276</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-277-exclusion-of-dwelling-houses-retail-shops-showrooms-hotels-and-offices-etc-caa-2001-s-277</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-278-building-used-by-more-than-one-licensee-caa-2001-s-278</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-279-qualifying-hotels-caa-2001-s-279</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-280-qualifying-sports-pavilions-caa-2001-s-280</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-281-commercial-buildings-enterprise-zones-caa-2001-s-281</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-282-buildings-outside-the-united-kingdom-caa-2001-s-282</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-283-non-industrial-part-of-building-disregarded-caa-2001-s-283</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-284-roads-on-industrial-estates-etc-caa-2001-s-284</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-285-cessation-of-use-and-temporary-disuse-of-building-caa-2001-s-285</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-286-general-rule-as-to-what-is-the-relevant-interest-caa-2001-s-286</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-287-interest-acquired-on-completion-of-construction-caa-2001-s-287</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-288-effect-of-creation-of-subordinate-interest-caa-2001-s-288</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-289-merger-of-leasehold-interest-caa-2001-s-289</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-290-election-to-treat-grant-of-lease-exceeding-50-years-as-sale-caa-2001-s-290</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-291-supplementary-provisions-with-respect-to-elections-caa-2001-s-291</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-292-meaning-of-qualifying-expenditure-caa-2001-s-292</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-293-meaning-of-references-to-carrying-on-a-trade-as-a-developer-caa-2001-s-293</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-294-capital-expenditure-on-construction-of-a-building-caa-2001-s-294</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-295-purchase-of-unused-building-where-developer-not-involved-caa-2001-s-295</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-296-purchase-of-building-which-has-been-sold-unused-by-developer-caa-2001-s-296</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-297-purchase-of-used-building-from-developer-caa-2001-s-297</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-298-the-time-limit-for-qualifying-enterprise-zone-expenditure-caa-2001-s-298</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-299-application-of-section-294-caa-2001-s-299</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-300-application-of-sections-295-and-296-caa-2001-s-300</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-301-purchase-of-building-within-2-years-of-first-use-caa-2001-s-301</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-302-qualifying-enterprise-zone-expenditure-where-section-295-or-296-applies-caa-2001-s-302</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-303-purchase-of-building-within-2-years-of-first-use-caa-2001-s-303</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-304-application-of-section-303-where-developer-involved-caa-2001-s-304</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-305-initial-allowances-for-qualifying-enterprise-zone-expenditure-caa-2001-s-305</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-306-amount-of-initial-allowance-and-period-for-which-allowance-made-caa-2001-s-306</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-307-building-not-industrial-building-when-first-used-etc-caa-2001-s-307</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-308-grants-affecting-entitlement-to-initial-allowances-caa-2001-s-308</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-309-entitlement-to-writing-down-allowance-caa-2001-s-309</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-310-basic-rule-for-calculating-amount-of-allowance-caa-2001-s-310</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-311-calculation-of-allowance-after-sale-of-relevant-interest-caa-2001-s-310</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-312-allowance-limited-to-residue-of-qualifying-expenditure-caa-2001-s-312</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-313-meaning-of-the-residue-of-qualifying-expenditure-caa-2001-s-313</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-313a-calculation-of-allowance-after-sale-of-relevant-interest-anti-avoidance-caa-2001-s-313a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-314-when-balancing-adjustments-are-made-caa-2001-s-314</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-317-balancing-event-where-hotel-not-qualifying-hotel-for-2-years-caa-2001-s-317</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-316-proceeds-from-main-balancing-events-caa-2001-s-316</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-315-main-balancing-events-caa-2001-s-315</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-320-overall-limit-on-balancing-charge-caa-2001-s-320</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-319-building-not-an-industrial-building-etc-throughout-caa-2001-s-319</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-318-building-an-industrial-building-etc-throughout-caa-2001-s-318</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-323-adjusted-net-cost-caa-2001-s-323</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-324-net-allowances-caa-2001-s-324</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-322-starting-expenditure-caa-2001-s-322</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-321-the-relevant-period-of-ownership-caa-2001-s-321</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-326-interpretation-of-section-325-caa-2001-s-326</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-325-balancing-allowances-restricted-where-sale-subject-to-subordinate-interest-caa-2001-s-325</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-331-capital-value-provisions-interpretation-caa-2001-s-331</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-330-exception-for-payments-more-than-7-years-after-agreement-caa-2001-s-330</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-329-capital-value-that-is-attributable-to-subordinate-interest-caa-2001-s-329</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-328-balancing-adjustment-on-realisation-of-capital-value-caa-2001-s-328</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-327-capital-value-provisions-application-of-provisions-caa-2001-s-327</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-332-introduction-caa-2001-s-332</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-333-writing-off-initial-allowances-caa-2001-s-333</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-334-writing-off-writing-down-allowances-caa-2001-s-334</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-335-writing-off-research-and-development-allowances-caa-2001-s-335</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-336-writing-off-expenditure-when-building-not-an-industrial-building-caa-2001-s-336</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-337-writing-off-or-increase-of-expenditure-where-balancing-adjustment-made-caa-2001-s-337</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-338-writing-off-capital-value-which-has-been-realised-caa-2001-s-338</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-339-crown-or-other-person-not-within-the-charge-to-tax-entitled-to-the-relevant-interest-caa-2001-s-339</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-340-treatment-of-demolition-costs-caa-2001-s-340</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-341-carrying-on-of-highway-undertakings-caa-2001-s-341</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-342-the-relevant-interest-caa-2001-s-342</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-343-balancing-adjustment-on-ending-of-concession-caa-2001-s-343</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-344-cases-where-highway-concession-is-to-be-treated-as-extended-caa-2001-s-344</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-345-introduction-caa-2001-s-345</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-346-additional-vat-liabilities-and-initial-allowances-caa-2001-s-346</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-347-additional-vat-liabilities-and-writing-down-allowances-caa-2001-s-347</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-348-additional-vat-liabilities-and-writing-off-initial-allowances-caa-2001-s-348</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-349-additional-vat-rebates-and-writing-down-allowances-caa-2001-s-349</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-350-additional-vat-rebates-and-balancing-adjustments-caa-2001-s-350</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-351-additional-vat-rebates-and-writing-off-qualifying-expenditure-caa-2001-s-351</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-352-trades-caa-2001-s-352</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-353-lessors-and-licensors-caa-2001-s-353</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-354-buildings-temporarily-out-of-use-caa-2001-s-354</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-355-buildings-for-miners-etc-carry-back-of-balancing-allowances-caa-2001-s-355</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-356-apportionment-of-sums-partly-referable-to-non-qualifying-assets-caa-2001-s-356</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-357-arrangements-having-an-artificial-effect-on-pricing-caa-2001-s-357</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-358-requisitioned-land-caa-2001-s-358</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-359-provisions-applying-on-termination-of-lease-caa-2001-s-359</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-360-meaning-of-lease-etc-caa-2001-s-360</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-360a-business-premises-renovation-allowances-caa-2001-s-360a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-360b-meaning-of-qualifying-expenditure-caa-2001-s-360b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-360ba-expenditure-not-treated-as-qualifying-expenditure-if-delay-in-carrying-out-works-etc-caa-2001-s-360ba</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-360c-meaning-of-qualifying-building-caa-2001-s-360c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-360d-meaning-of-qualifying-business-premises-caa-2001-s-360d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-360e-general-rule-as-to-what-is-the-relevant-interest-caa-2001-s-360e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-360f-interest-acquired-on-completion-of-conversion-caa-2001-s-360f</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-360h-premises-not-qualifying-business-premises-or-relevant-interest-sold-before-premises-first-used-or-let-caa-2001-s-360h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-360i-entitlement-to-writing-down-allowances-caa-2001-s-360i</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-360j-amount-of-allowance-caa-2001-s-360a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-360k-meaning-of-the-residue-of-qualifying-expenditure-caa-2001-s-360k</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-360l-grants-affecting-entitlement-to-allowances-caa-2001-s-360l</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-360m-when-balancing-adjustments-are-made-caa-2001-s-360m</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-360n-balancing-events-caa-2001-s-360n</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-360o-proceeds-from-balancing-events-caa-2001-s-360o</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-360p-calculation-of-balancing-adjustments-caa-2001-s-360p</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-360q-introduction-caa-2001-s-360q</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-360r-writing-off-initial-allowances-and-writing-down-allowances-caa-2001-s-360r</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-360s-treatment-of-demolition-costs-caa-2001-s-360s</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-360u-additional-vat-liabilities-and-initial-allowances-caa-2001-s-360u</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-360v-additional-vat-liabilities-and-writing-down-allowances-caa-2001-s-360v</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-377-chargeable-period-when-balancing-adjustment-made-caa-2001-s-377</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-378-allowance-limited-to-residue-of-qualifying-expenditure-caa-2001-s-378</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-379-final-writing-down-allowance-caa-2001-s-379</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-380-when-balancing-adjustments-are-made-caa-2001-s-380</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-381-balancing-events-on-making-an-election-caa-2001-s-381</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-383-proceeds-from-balancing-events-caa-2001-s-383</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-384-exclusion-of-proportion-of-proceeds-caa-2001-s-384</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-388-acquisition-of-relevant-interest-in-part-of-land-etc-caa-2001-s-388</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-391-trades-caa-2001-s-391</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-392-uk-property-businesses-caa-2001-s-392</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-393-meaning-of-freehold-interest-lease-etc-caa-2001-s-393</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-393a-flat-conversion-allowances-caa-2001-s-393a</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-393c-meaning-of-qualifying-building-caa-2001-s-393c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-393d-meaning-of-qualifying-flat-caa-2001-s-393d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-393e-high-value-flats-caa-2001-s-393e</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-393g-interest-acquired-on-completion-of-conversion-ca-2001-s-393g</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-396-meaning-of-mineral-exploration-and-access-caa-2001-s-396</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-406-reduction-where-premium-relief-previously-allowed-caa-2001-s-406</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-407-acquisition-of-mineral-asset-owned-by-previous-trader-caa-2001-s-407</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-424-disposal-value-restricted-in-case-of-interest-in-land-caa-2001-s-424</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-430-disposal-of-asset-etc-caa-2001-s-430</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-429-buildings-etc-for-benefit-of-employees-abroad-ceasing-to-be-used-caa-2001-s-429</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-428-ceasing-to-work-mineral-deposits-caa-2001-s-428</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-427-giving-up-exploration-search-or-inquiry-caa-2001-s-427</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-426-pre-trading-expenditure-caa-2001-s-426</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-431a-foreign-permanent-establishment-exemption-caa-2001-s-431a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-431b-disposal-value-no-allowanceno-charge-cases-caa-2001-s-431b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-431c-notional-changes-caa-2001-s-431c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-431d-persons-leaving-cash-basis-caa-2001-s-431d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-432-giving-effect-to-allowances-and-charges-caa-2001-s-432</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-433-treatment-of-demolition-costs-caa-2001-s-433</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-434-time-when-expenditure-incurred-caa-2001-s-434</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-435-shares-in-assets-caa-2001-s-435</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-436-meaning-of-development-etc-caa-2001-s-436</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-437-research-and-development-allowances-caa-2001-s-437</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-438-expenditure-on-research-and-development-caa-2001-s-438</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-439-qualifying-expenditure-caa-2001-s-439</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-440-excluded-expenditure-land-caa-2001-s-440</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-439a-qualifying-expenditure-incurred-for-purposes-of-ni-rate-activity</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-441-allowances-caa-2001-s-441</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-442-balancing-charges-caa-2001-s-442</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-443-disposal-values-and-disposal-events-caa-2001-s-443</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-444-disposal-events-chargeable-period-for-which-disposal-value-is-to-be-brought-into-account-caa-2001-s-444</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-445-costs-of-demolition-caa-2001-s-445</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-446-introduction-caa-2001-s-446</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-447-additional-vat-liability-treated-as-additional-expenditure-etc-caa-2001-s-447</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-448-additional-vat-rebate-generates-disposal-value-caa-2001-s-448</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-449-effect-on-balancing-charges-of-additional-vat-rebates-in-earlier-chargeable-periods-caa-2001-s-449</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-450-giving-effect-to-allowances-and-charges-caa-2001-s-450</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-451-sales-time-of-cessation-of-ownership-caa-2001-s-451</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-452-know-how-allowances-caa-2001-s-452</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-453-know-how-as-property-caa-2001-s-453</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-454-qualifying-expenditure-caa-2001-s-454</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-455-excluded-expenditure-caa-2001-s-455</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-456-pooling-of-expenditure-caa-2001-s-456</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-457-determination-of-entitlement-or-liability-caa-2001-s-457</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-458-amount-of-allowances-and-charges-caa-2001-s-458</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-459-available-qualifying-expenditure-caa-2001-s-459</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-460-allocation-of-qualifying-expenditure-to-pools-caa-2001-s-460</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-461-unrelieved-qualifying-expenditure-caa-2001-s-461</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-461a-unrelieved-qualifying-expenditure-entry-cash-basis-caa-2001-s-461a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-462-disposal-values-caa-2001-s-462</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-462a-persons-leaving-cash-basis-caa-2001-s-462a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-463-giving-effect-to-allowances-and-charges-caa-2001-s-463</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-464-patent-allowances-caa-2001-s-464</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-465-future-patent-rights-caa-2001-s-465</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-466-grant-of-licences-caa-2001-s-466</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-467-qualifying-expenditure-caa-2001-s-467</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-468-qualifying-trade-expenditure-caa-2001-s-468</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-469-qualifying-non-trade-expenditure-caa-2001-s-469</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-470-pooling-of-expenditure-caa-2001-s-470</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-471-determination-of-entitlement-or-liability-caa-2001-s-471</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-472-amount-of-allowances-and-charges-caa-2001-s-472</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-473-available-qualifying-expenditure-caa-2001-s-473</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-474-allocation-of-qualifying-expenditure-to-pools-caa-2001-s-474</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-475-unrelieved-qualifying-expenditure-caa-2001-s-475</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-475a-unrelieved-qualifying-expenditure-entry-cash-basis-caa-2001-s-475a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-476-disposal-value-of-patent-rights-caa-2001-s-476</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-477-limit-on-amount-of-disposal-value-caa-2001-s-477</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-477a-persons-leaving-cash-basis-caa-2001-s-477a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-478-persons-having-qualifying-trade-expenditure-caa-2001-s-478</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-479-persons-having-qualifying-non-trade-expenditure-income-tax-caa-2001-s-479</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-480-persons-having-qualifying-non-trade-expenditure-corporation-tax-caa-2001-s-480</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-481-anti-avoidance-limit-on-qualifying-expenditure-caa-2001-s-481</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-482-sums-paid-for-crown-use-etc-treated-as-paid-under-licence-caa-2001-s-482</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-483-meaning-of-income-from-patents-caa-2001-s-483</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-484-dredging-allowances-caa-2001-s-484</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-485-qualifying-expenditure-caa-2001-s-485</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-486-pre-trading-expenditure-of-qualifying-trades-etc-caa-2001-s-486</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-487-writing-down-allowances-caa-2001-s-487</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-488-balancing-allowances-caa-2001-s-488</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-489-giving-effect-to-allowances-caa-2001-s-489</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-490-assured-tenancy-allowances-caa-2001-s-490</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-491-allowances-available-in-relation-to-old-expenditure-only-caa-2001-s-491</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-492-meaning-of-approved-body-caa-2001-s-492</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-493-expenditure-on-the-construction-of-a-building-caa-2001-s-493</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-494-introduction-caa-2001-s-494</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-495-general-rule-as-to-what-is-the-relevant-interest-in-the-building-caa-2001-s-495</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-496-interest-acquired-on-completion-of-construction-caa-2001-s-496</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-497-effect-of-creation-of-subordinate-interest-caa-2001-s-497</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-498-merger-of-leasehold-interest-caa-2001-s-498</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-499-provisions-applying-on-termination-of-lease-caa-2001-s-499</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-500-the-relevant-interest-in-the-dwelling-house-caa-2001-s-500</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-501-capital-expenditure-on-construction-caa-2001-s-501</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-502-purchase-of-unused-dwelling-house-where-developer-not-involved-caa-2001-s-502</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-503-purchase-of-dwelling-house-sold-unused-by-developer-caa-2001-s-503</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-504-requirements-relating-to-the-landlord-caa-2001-s-504</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-505-qualifying-dwelling-houses-exclusions-caa-2001-s-505</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-506-dwelling-house-ceasing-to-be-qualifying-dwelling-house-caa-2001-s-506</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-507-entitlement-to-writing-down-allowance-caa-2001-s-507</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-508-basic-rule-for-calculating-amount-of-allowance-caa-2001-s-508</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-509-calculation-of-allowance-after-sale-of-relevant-interest-caa-2001-s-509</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-510-allowance-limited-to-residue-of-qualifying-expenditure-attributable-to-dwelling-house-caa-2001-s-510</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-511-qualifying-expenditure-attributable-to-dwelling-house-caa-2001-s-511</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-512-residue-of-qualifying-expenditure-attributable-to-dwelling-house-caa-2001-s-512</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-513-when-balancing-adjustments-are-made-caa-2001-s-513</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-514-balancing-events-caa-2001-s-514</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-515-proceeds-from-balancing-events-caa-2001-s-515</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-516-dwelling-house-a-qualifying-dwelling-house-throughout-caa-2001-s-516</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-517-dwelling-house-not-a-qualifying-dwelling-house-throughout-caa-2001-s-517</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-518-overall-limit-on-balancing-charge-caa-2001-s-518</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-519-recovery-of-old-initial-allowances-made-on-incorrect-assumptions-caa-2001-s-519</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-520-the-relevant-period-of-ownership-caa-2001-s-520</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-521-starting-expenditure-caa-2001-s-521</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-522-adjusted-net-cost-caa-2001-s-522</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-523-introduction-caa-2001-s-523</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-524-writing-off-initial-allowances-caa-2001-s-524</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-525-writing-off-writing-down-allowances-caa-2001-s-525</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-526-writing-off-expenditure-for-periods-when-building-not-used-as-qualifying-dwelling-house-caa-2001-s-526</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-527-writing-off-or-increase-of-expenditure-where-balancing-adjustment-made-caa-2001-s-527</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-528-treatment-of-demolition-costs-caa-2001-s-528</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-529-giving-effect-to-allowances-and-charges-caa-2001-s-529</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-530-apportionment-of-sums-partly-referable-to-non-qualifying-assets-caa-2001-s-530</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-531-meaning-of-dwelling-house-lease-etc-caa-2001-s-531</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-532-the-general-rule-excluding-contributions-caa-2001-s-532</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-533-exclusion-of-contributions-to-dredging-caa-2001-s-533</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-534-northern-ireland-regional-development-grants-caa-2001-s-534</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-535-insurance-or-compensation-money-caa-2001-s-535</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-536-contributions-not-made-by-public-bodies-and-not-eligible-for-tax-relief-caa-2001-s-536</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-540-agricultural-buildings-caa-2001-s-540</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-537-conditions-for-contribution-allowances-under-parts-2-3-4-and-5-caa-2001-s-537</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-538-plant-and-machinery-caa-2001-s-538</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-539-industrial-buildings-caa-2001-s-539</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-541-mineral-extraction-caa-2001-s-541</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-538a-buildings-and-structures-caa-2001-s-538a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-542-transfer-of-cs-trade-or-caa-2001-s-542</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/section-543-contribution-allowances-under-part-9-caa-2001-s-543</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/part-1-entitlement-to-first-year-tax-credits</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/part-2-giving-effect-to-first-year-tax-credits</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/part-3-clawback-of-first-year-tax-credit</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/part-4-supplementary</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/part-1-abbreviations</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/part-2-defined-expressions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/schedule-2-consequential-amendments-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/1-the-repeal-of-provisions-and-their-enactment-in-a-rewritten</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/8-1-this-paragraph-applies-where-in-the-case-of-any</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/capital-expenditure</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/exclusion-of-double-relief</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/56-79-industrial-buildings-allowances</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/80-83-agricultural-buildings-allowances</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/expenditure-incurred-partly-on-research-and-development</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/references-to-research-and-development-in-relation-to-new-trades</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/disposal-of-oil-licences</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/scope-of-paragraphs-93-to-101</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/entitlement-to-writing-down-allowances</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/the-writing-down-period</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/calculation-of-writing-down-allowances</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/end-of-writing-down-allowances</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/reduced-writing-down-allowance</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/balancing-allowance-on-sale-or-expiry-of-patent-rights</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/balancing-charges</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/giving-effect-to-allowances-and-charges</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/93-qualifying-expenditure-and-unrelieved-qualifying-expenditure</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/limit-on-qualifying-expenditure</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/writing-down-allowances</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/balancing-allowances</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/the-writing-down-period-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/regional-development-grants</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/contributions-not-made-by-public-bodies-and-not-eligible-for-tax-relief</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/conditions-for-allowances</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/agricultural-buildings</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/sections-368-375-and-379-apply-with-the-necessary-modifications</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/transfer-of-insurance-company-business</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/election-regarding-sale-consideration</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/113-1-subsections-2-and-3-of-section-578a-of-icta</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/use-for-qualifying-activity-of-plant-or-machinery-provided-for-other-purposes</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/use-for-qualifying-activity-of-plant-or-machinery-which-is-a-gift</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/buildings-structures-and-land</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/first-year-qualifying-expenditure</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/software-and-rights-to-software</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/19-cars-etc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/long-life-asset-expenditure</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/meaning-of-overseas-leasing</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/recovery-of-first-year-allowances-in-case-of-joint-lessees</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/letting-ships-or-aircraft-to-obtain-old-first-year-allowance-not-a-qualifying-purpose</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/further-registration-requirement</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/pre-trading-expenditure-on-mineral-exploration-and-access</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/abandonment-expenditure-incurred-before-cessation-of-ring-fence-trade</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/abandonment-expenditure-incurred-after-cessation-of-ring-fence-trade</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/oil-production-sharing-contracts</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/meaning-of-interest-in-land-for-purposes-of-chapter-14-of-part-2-fixtures</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/equipment-lessors</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/equipment-lessee-has-qualifying-activity-etc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/equipment-lessor-has-right-to-sever-fixture-that-is-not-part-of-building</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/equipment-lease-is-part-of-affordable-warmth-programme</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/purchaser-of-land-giving-consideration-for-fixture</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/purchaser-of-land-discharging-obligations-of-equipment-lessee</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/incoming-lessee-where-lessor-entitled-to-allowances</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/incoming-lessee-where-lessor-not-entitled-to-allowances</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/fixture-on-which-a-plant-and-machinery-allowance-has-been-claimed</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/fixture-on-which-industrial-buildings-allowance-has-been-made</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/fixture-on-which-research-and-development-allowance-has-been-made</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/disposal-value-in-relation-to-fixtures-general</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/effect-of-significant-reduction-in-use-for-purposes-of-qualifying-activity</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/relevant-transactions-sale-hire-purchase-etc-and-assignment</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/hire-purchase-etc-and-finance-leases</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/sale-and-finance-leasebacks</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/successions-by-beneficiaries</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/53-subsections-6-and-7-of-section-268-do-not-apply</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/vehicles-provided-by-employees-in-1990-91</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/certain-expenditure-incurred-before-6th-april-1976</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/plant-or-machinery-acquired-under-hire-purchase-etc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/plant-or-machinery-on-hire-purchase-etc-fixtures</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/plant-or-machinery-provided-by-lessee</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/46-51-additional-vat-liabilities-and-rebates</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/qualifying-expenditure-where-buildings-or-structures-cease-to-be-used</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/part-7-mineral-extraction-allowances</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/claims-before-26th-november-1996-in-respect-of-acquisition-of-mineral-asset-owned-by-previous-trader</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/acquisition-of-oil-licence-from-non-trader-before-13th-september-1995</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/restrictions-on-qualifying-expenditure-in-case-of-uk-oil-licence-and-certain-other-assets-inapplicable-for-expenditure-pre-16th-july-1985</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/capital-allowances-act-2001/schedule-4-repeals-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-1-the-commissioners-crca-2005-s-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-2-officers-of-revenue-and-customs-crca-2005-s-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-3-declaration-of-confidentiality-crca-2005-s-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-4-her-majestys-revenue-and-customs-crca-2005-s-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-5-commissioners-initial-functions-crca-2005-s-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-6-officers-initial-functions-crca-2005-s-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-7-former-inland-revenue-matters-crca-2005-s-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-8-power-to-transfer-functions-crca-2005-s-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-8a-the-extractive-industries-transparency-initiative-crca-2005-s-8a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-9-ancillary-powers-crca-2005-s-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-10-the-valuation-office-crca-2005-s-10</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-11-treasury-directions-crca-2005-s-11</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-12-commissioners-arrangements-crca-2005-s-12</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-13-exercise-of-commissioners-functions-by-officers-crca-2005-s-13</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-14-delegation-crca-2005-s-14</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-15-agency-scotland-northern-ireland-and-wales-crca-2005-s-15</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-16-restrictions-etc-crca-2005-s-16</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-16a-charter-of-standards-and-values-crca-2005-s-16a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-17-charter-of-standards-and-values-crca-2005-s-17</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-18-confidentiality-crca-2005-s-18</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-19-wrongful-disclosure-crca-2005-s-19</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-20-public-interest-disclosure-crca-2005-s-20</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-21-disclosure-to-prosecuting-authority-crca-2005-s-21</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-22-data-protection-etc-crca-2005-s-22</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-23-freedom-of-information-crca-2005-s-23</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-24-evidence-crca-2005-s-24</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-25-conduct-of-civil-proceedings-crca-2005-s-25</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-25a-certificates-of-debt-crca-2005-s-25a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-26-rewards-crca-2005-s-26</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-27-inspection-crca-2005-s-27</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-28-complaints-and-misconduct-england-and-wales-crca-2005-s-28</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-29-confidentiality-etc-crca-2005-s-29</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-30-impersonation-crca-2005-s-30</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-31-obstruction-crca-2005-s-31</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-32-assault-crca-2005-s-32</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-33-power-of-arrest-crca-2005-s-33</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-34-the-revenue-and-customs-prosecutions-office-crca-2005-s-34</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-35-functions-crca-2005-s-35</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-36-functions-supplemental-crca-2005-s-36</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-37-prosecutors-crca-2005-s-37</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-38-conduct-of-prosecutions-on-behalf-of-the-office-crca-2005-s-38</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-39-designation-of-non-legal-staff-crca-2005-s-39</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-40-confidentiality-crca-2005-s-40</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-41-disclosure-of-information-to-director-of-revenue-and-customs-crca-2005-s-41</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-42-inspection-crca-2005-s-42</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-43-expenditure-crca-2005-s-43</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-44-payment-into-consolidated-fund-crca-2005-s-44</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-45-remuneration-etc-crca-2005-s-45</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-46-accounts-crca-2005-s-46</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-47-payment-out-of-consolidated-fund-crca-2005-s-47</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-48-transfer-of-property-etc-general-crca-2005-s-48</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-49-transfer-of-property-etc-prosecutions-office-crca-2005-s-49</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-50-consequential-amendments-etc-crca-2005-s-50</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-51-interpretation-crca-2005-s-51</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-52-repeals-crca-2005-s-52</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-53-commencement-crca-2005-s-53</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-54-transitional-general-crca-2005-s-54</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-55-transitional-penalties-crca-2005-s-55</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/commissioners-for-revenue-and-customs-act-2005/section-56-extent-crca-2005-s-56</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/hgv-road-user-levy-act-2013/section-2-meaning-of-heavy-goods-vehicle</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/hgv-road-user-levy-act-2013/section-5-payment-of-levy-for-uk-heavy-goods-vehicles</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/hgv-road-user-levy-act-2013/section-6-payment-of-levy-for-non-uk-heavy-goods-vehicles</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/hgv-road-user-levy-act-2013/section-7-rebate-of-levy</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/hgv-road-user-levy-act-2013/section-8-exemptions-and-reductions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/hgv-road-user-levy-act-2013/section-9-collection-of-levy</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/hgv-road-user-levy-act-2013/section-10-power-to-stop</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/hgv-road-user-levy-act-2013/section-11-offence-of-using-or-keeping-heavy-goods-vehicle-if-levy-not-paid</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/hgv-road-user-levy-act-2013/section-12</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/hgv-road-user-levy-act-2013/section-13-fixed-penalties</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/hgv-road-user-levy-act-2013/section-14-register-of-levy-paid-or-due-to-be-paid</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/hgv-road-user-levy-act-2013/section-14a-disclosure-of-information-by-revenue-and-customs</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/hgv-road-user-levy-act-2013/section-15-hgv-road-user-levy-and-vehicle-licences</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/hgv-road-user-levy-act-2013/section-16</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/hgv-road-user-levy-act-2013/section-17-regulations</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/hgv-road-user-levy-act-2013/section-18-orders</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/hgv-road-user-levy-act-2013/section-19</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/hgv-road-user-levy-act-2013/section-20-extent</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/hgv-road-user-levy-act-2013/section-21-commencement</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/hgv-road-user-levy-act-2013/section-22-short-title</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-01-overview-of-income-tax-acts-ita-2007-s-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-02-overview-of-act-ita-2007-s-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-03-overview-of-charges-to-income-tax-ita-2007-s-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-04-income-tax-an-annual-tax-ita-2007-s-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-05-income-tax-and-companies-ita-2007-s-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-06-the-basic-rate-higher-rate-and-additional-rate-ita-2007-s-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-06a-the-scottish-basic-higher-and-additional-rates-ita-2007-s-6a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-07-the-starting-rate-for-saving-ita-2007-s-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-08-the-dividend-ordinary-rate-and-dividend-upper-rate-ita-2007-s-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-09-the-trust-rate-and-dividend-trust-rate-ita-2007-s-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-6b-the-welsh-basic-higher-and-additional-rates-ita-2007-s-6b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-6c-the-default-basic-higher-and-additional-rates-ita-2007-s-6c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-7a-the-savings-basic-higher-and-additional-rates-ita-2007-s-7a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-10-income-charged-at-the-basic-higher-and-additional-rates-individuals-ita-2007-s-10</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-11-income-charged-at-the-basic-rate-other-persons-ita-2007-s-11</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-11a-income-charged-at-the-scottish-basic-higher-and-additional-rates-ita-2007-s-11a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-12-income-charged-at-the-starting-rate-for-savings-ita-2007-s-12</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-12a-savings-income-charged-savings-nil-rate-ita-2007-s-12a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-12b-individuals-entitlement-savings-allowance-ita-2007-s-12b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-13-income-charged-at-the-dividend-ordinary-and-dividend-upper-rates-individuals-ita-2007-s-13</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-13a-income-charged-dividend-nil-rate-ita-2007-s-13a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-14-income-charged-at-the-dividend-ordinary-rate-other-persons-ita-2007-s-14</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-15-income-charged-at-the-trust-rate-and-the-dividend-trust-rate-ita-2007-s-15</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-16-savings-and-dividend-income-to-be-treated-as-highest-part-of-total-income-ita-2007-s-16</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-17-repayment-tax-paid-at-basic-rate-instead-of-starting-rate-for-savings-ita-2007-s-17</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-18-meaning-of-savings-income-ita-2007-s-18</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-19-meaning-of-dividend-income-ita-2007-s-19</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-11b-income-charged-at-the-welsh-basic-higher-and-additional-rates-ita-2007-s-11b</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/11d-income-charged-at-the-savings-basic-higher-and-additional-rates-ita-2007-s-11d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-20-the-starting-rate-limit-and-the-basic-rate-limit-ita-2007-s-20</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-21-indexation-of-the-basic-rate-limit-and-starting-rate-limit-for-savings-ita-2007-s-21</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-22-overview-of-chapter-ita-2007-s-22</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-23-the-calculation-of-income-tax-liability-ita-2007-s-23</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-24-reliefs-deductible-at-step-2-ita-2007-s-24</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-24a-limit-on-step-2-deductions-ita-2007-s-24a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-25-reliefs-and-allowances-deductible-at-steps-2-and-3-supplementary-ita-2007-s-25</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-26-tax-reductions-ita-2007-s-26</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-27-order-of-deducting-tax-reductions-individuals-ita-2007-s-27</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-29-tax-reductions-supplementary-ita-2007-s-29</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-31-total-income-supplementary-ita-2007-s-31</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-32-liability-not-dealt-with-in-the-calculation-ita-2007-s-32</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-24b-calculation-of-net-income-at-step-2-for-low-income-estates-and-trusts-ita-2007-s-24b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-33-overview-of-part-ita-2007-s-33</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-34-allowances-under-chapter-ita-2007-s-34</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/00036-section-36-personal-allowance-for-those-born-after-5-april-1938-but-before-6-april-1948-ita-2007-s-36</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-37-personal-allowance-for-those-aged-75-and-over-ita-2007-s-37</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-35-personal-allowance-born-5-april-1938-ita-2007-s-35</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-38-blind-persons-allowance-ita-2007-s-38</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-39-transfer-of-part-of-blind-persons-allowance-to-a-spouse-or-civil-partner-ita-2007-s-39</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-40-election-for-transfer-of-allowance-under-section-39-ita-2007-s-40</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-41-allowances-in-year-of-death-ita-2007-s-41</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-42-tax-reductions-under-chapter-ita-2007-s-42</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-43-meaning-of-the-minimum-amount-ita-2007-s-43</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-44-election-for-new-rules-to-apply-ita-2007-s-44</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/43a-meaning-of-relevant-conversion-ita-2007-s-43a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-45-marriages-before-5-december-2005-ita-2007-s-45-2</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-47-election-by-individual-to-transfer-relief-under-section-45-or-46-ita-2007-s-47</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-48-joint-election-to-transfer-relief-under-section-45-or-46-ita-2007-s-48</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-49-election-for-partial-transfer-back-of-relief-ita-2007-s-49</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-50-procedure-for-making-and-withdrawing-elections-under-sections-47-to-49-ita-2007-s-50</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-51-transfer-of-unused-relief-ita-2007-s-51</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-52-transfer-back-of-unused-relief-ita-2007-s-52</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-53-transfer-of-unused-relief-general-ita-2007-s-53</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-55-sections-45-to-53-supplementary-ita-2007-s-55</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-55a-tax-reduction-under-chapter-ita-2007-s-55a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-55b-tax-reduction-entitlement-ita-2007-s-55b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-55c-election-to-reduce-personal-allowance-ita-2007-s-55c</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-56-residence-etc-of-claimants-ita-2007-s-56</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-57-indexation-of-allowances-ita-2007-s-57</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-58-meaning-of-adjusted-net-income-ita-2007-s-58</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-57a-personal-allowance-linked-national-minimum-wage-ita-2007-s-57a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-59-overview-of-part-ita-2007-s-59</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-63-prohibition-against-double-counting-ita-2007-s-63</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-67-restriction-on-relief-in-case-of-farming-or-market-gardening-ita-2007-s-67</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-68-reasonable-expectation-of-profit-ita-2007-s-68</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-69-whether-trade-is-the-same-trade-ita-2007-s-69</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-74d-meaning-of-qualifying-film-expenditure-for-purposes-of-sections-74za-and-74a-ita-2007-s-74d</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-193-excluded-activities-wholesale-and-retail-distribution-ita-2007-s-193</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-194-excluded-activities-leasing-of-ships-ita-2007-s-194</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-196-excluded-activities-property-development-ita-2007-s-196</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-196a-excluded-activities-shipbuilding-ita-2007-s-196a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-196b-excluded-activities-producing-coal-ita-2007-s-196b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-196c-excluded-activities-producing-steel-ita-2007-s-196c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-197-excluded-activities-hotels-and-comparable-establishments-ita-2007-s-197</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-198-excluded-activities-nursing-homes-and-residential-care-homes-ita-2007-s-198</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-198a-excluded-activities-subsidised-generation-or-export-of-electricity-ita-2007-s-198a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-198b-excluded-activities-subsidised-generation-of-heat-and-subsidised-production-of-gas-or-fuel-ita-2007-s-198b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-199-excluded-activities-provision-of-services-or-facilities-for-another-business-ita-2007-s-199</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-200-power-to-amend-by-treasury-order-ita-2007-s-200</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-201-attribution-of-eis-relief-to-shares-ita-2007-s-201</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-202-time-for-making-claims-for-eis-relief-ita-2007-s-202</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-203-entitlement-to-claim-ita-2007-s-203</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-204-compliance-certificates-ita-2007-s-204</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-205-compliance-statements-ita-2007-s-205</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-206-appeal-against-refusal-to-authorise-compliance-certificate-ita-2007-s-206</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-207-penalties-for-fraudulent-certificate-or-statement-etc-ita-2007-s-207</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-208-overview-of-chapter-ita-2007-s-208</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-209-disposal-of-shares-ita-2007-s-209</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-210-cases-where-maximum-eis-relief-not-obtained-ita-2007-s-210</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-211-call-options-ita-2007-s-211</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-212-put-options-ita-2007-s-212</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-213-value-received-by-the-investor-ita-2007-s-213</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-214-value-received-receipts-of-insignificant-value-ita-2007-s-214</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-219-value-received-where-part-of-share-issue-treated-as-made-in-previous-tax-year-ita-2007-s-219</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-222-receipt-of-replacement-value-ita-2007-s-222</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-224-repayments-etc-of-share-capital-to-other-persons-ita-2007-s-224</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-225-insignificant-repayments-ignored-for-purposes-of-section-224-ita-2007-s-225</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-226-amount-of-repayments-etc-where-there-is-more-than-one-issue-of-shares-ita-2007-s-226</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-229-maximum-relief-not-obtained-for-share-issue-ita-2007-s-229</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-231-restriction-on-withdrawal-of-relief-under-section-224-ita-2007-s-231</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-232-acquisition-of-a-trade-or-trading-assets-ita-2007-s-232</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-233-acquisition-of-share-capital-ita-2007-s-233</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-235-assessments-for-the-withdrawal-or-reduction-of-eis-relief-ita-2007-s-235</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-236-appeals-against-section-2343b-notices-ita-2007-s-236</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-242-power-to-require-information-where-section-240-or-241-applies-or-could-have-applied-ita-2007-s-242</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-246-identification-of-shares-on-a-disposal-ita-2007-s-246</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257fc-call-options-ita-2007-s-257fc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257fd-put-options-ita-2007-s-257fd</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257fe-value-received-by-the-investor-ita-2007-s-257fe</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257ff-value-received-receipts-of-insignificant-value-ita-2007-s-257ff</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257fg-meaning-of-a-receipt-of-insignificant-value-ita-2007-s-257fg</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257fh-when-value-is-received-ita-2007-s-257fh</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257fi-the-amount-of-value-received-ita-2007-s-257fi</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257fj-value-received-where-there-is-more-than-one-issue-ita-2007-s-257fj</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257fk-value-received-where-part-of-issue-treated-as-made-in-previous-tax-year-ita-2007-s-257fk</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257fl-cases-where-maximum-seis-relief-not-obtained-ita-2007-s-257fl</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257fm-receipts-of-value-by-and-from-connected-persons-etc-ita-2007-s-257fm</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257fn-receipt-of-replacement-value-ita-2007-s-257fn</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257fo-section-257fn-supplementary-ita-2007-s-257fo</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257fp-acquisition-of-trade-or-trading-assets-ita-2007-s-257fp</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257fq-acquisition-of-share-capital-ita-2007-s-257fq</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257fr-relief-subsequently-found-not-to-have-been-due-ita-2007-s-257fr</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257g-assessments-for-the-withdrawal-or-reduction-of-seis-relief-ita-2007-s-257g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257ga-appeals-against-section-257fr3b-notices-ita-2007-s-257ga</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257gb-time-limits-for-assessments-ita-2007-s-257gb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257gc-cases-where-assessments-not-to-be-made-ita-2007-s-257gc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257gd-date-from-which-interest-is-chargeable-ita-2007-s-257gd</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257ge-information-to-be-provided-by-the-investor-ita-2007-s-257ge</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257gf-information-to-be-provided-by-the-issuing-company-etc-ita-2007-s-257gf</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257gh-power-to-require-information-in-other-cases-ita-2007-s-257gh</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257gi-obligations-of-secrecy-ita-2007-s-257gi</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257h-transfers-between-spouses-or-civil-partners-ita-2007-s-257h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257ha-identification-of-shares-on-a-disposal-ita-2007-s-258ha</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257hb-continuity-of-seis-relief-where-issuing-company-is-acquired-by-new-company-ita-2007-s-257hb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257hc-carry-over-of-obligations-etc-where-seis-relief-attributed-to-new-shares-ita-2007-s-257hc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257hd-substitution-of-new-shares-for-old-shares-ita-2007-s-257hd</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257he-nominees-and-bare-trustees-ita-2007-s-257he</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257hf-meaning-of-new-qualifying-tradev257hf</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257hg-meaning-of-qualifying-business-activity-ita-2007-s-257hg</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257hh-meaning-of-disposal-of-shares-ita-2007-s-257hh</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257hi-meaning-of-issue-of-shares-ita-2007-s-257hi</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257hj-minor-definitions-ita-2007-s-257hj</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257j-meaning-of-si-relief-and-social-enterprise-ita-2007-s-257j</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/00257ja-section-257ja-form-and-amount-of-relief-ita-2007-s-257ja</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257jb-meaning-of-community-benefit-society-ita-2007-s-257jb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257jc-charities-that-are-trusts-ita-2007-s-257jc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257jd-accreditation-as-a-social-impact-contractor-ita-2007-s-257jd</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257je-meaning-of-social-impact-contract-ita-2007-s-257je</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257jf-accreditations-supplementary-provisions-ita-2007-s-257jf</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257jg-period-of-accreditation-as-a-social-impact-contractor-ita-2007-s-257jg</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257jh-functions-of-ministers-of-the-crown-under-sections-257jd-to-257jg-ita-2007-s-257jh</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257k-eligibility-for-si-relief-ita-2007-s-257k</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257ka-key-to-reading-the-rest-of-the-part-ita-2007-s-257ka</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257kb-when-investment-is-made-and-investment-date-ita-2007-s-257kb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257kc-shorter-applicable-period-and-longer-applicable-period-ita-2007-s-257kc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257l-investment-to-be-in-new-shares-or-new-qualifying-debt-investments-ita-2007-s-257l</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257la-condition-that-the-amount-invested-must-have-been-paid-over-ita-2007-s-257la</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257lb-the-no-pre-arranged-exits-requirements-ita-2007-s-257lb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257lc-the-no-risk-avoidance-requirement-ita-2007-s-257lc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257ld-the-no-linked-loans-requirement-ita-2007-s-257ld</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-357lda-existing-investments-requirement-ita-2007-s-257lda</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257le-the-no-tax-avoidance-requirement-ita-2007-s-257le</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257lea-no-disqualifying-arrangements-requirement-ita-2007-s-257le</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257lf-restrictions-on-being-an-employee-partner-or-paid-director-ita-2007-s-257lf</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257lg-the-requirement-not-to-be-interested-in-capital-etc-of-social-enterprise-ita-2007-s-257lg</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257lh-requirement-for-no-collusion-with-a-non-qualifying-investor-ita-2007-s-257lh</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257m-the-continuing-to-be-a-social-enterprise-requirement-ita-2007-s-257m</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257ma-the-amount-raised-from-investments-potentially-eligible-for-relief-ita-2007-s-257ma</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257mb-power-to-amend-limits-on-amounts-raised-ita-2007-s-257mb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257mc-the-gross-assets-requirement-ita-2007-s-257mc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257md-the-unquoted-status-requirement-ita-2007-s-257md</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257me-the-control-and-independence-requirements-ita-2007-s-257me</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257mf-the-qualifying-subsidiaries-requirement-ita-2007-s-257mf</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257mg-the-property-managing-subsidiaries-requirement-ita-2007-s-257mg</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257mh-the-number-of-employees-requirement-ita-2007-s-257mh</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257mi-the-no-partnership-requirement-ita-2007-s-257mi</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257mia-financial-health-requirement-ita-2007-s-257mia</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257mj-the-trading-requirement-ita-2007-s-257mj</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257ml-the-issue-must-be-to-raise-money-for-chosen-trade-or-preparing-for-it-ita-2007-s-257ml</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257mnd-limit-investment-shorter-applicable-period-ita-2007-s-257mnd</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257mnb-section-257mna-supplementary-ita-2007-s-257mna</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257mt-excluded-activity-providing-services-or-facilities-for-another-business-ita-2007-s-257mt</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257qe-when-value-is-received-ita-2007-s-257qe</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257qi-section-257qh-supplementary-ita-2007-s-257qi</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257qn-single-issue-treated-as-made-partly-in-previous-tax-year-ita-2007-s-257qn</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257qr-acquisition-of-share-capital</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257r-disposal-of-whole-or-part-of-the-investment-ita-2007-s-257r</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257rb-call-options-ita-2007-s-257rb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-257rc-put-options-ita-2007-s-257rc</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-455-child-support-maintenance-payments-ita-2007-s-455</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-456-payments-under-orders-for-recovery-of-benefit-etc-ita-2007-s-456</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-457-payments-to-trade-unions-ita-2007-s-457</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-458-payments-to-police-organisations-ita-2007-s-458</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-459-payments-for-benefit-of-family-members-ita-2007-s-459</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-460-residence-etc-of-claimants-ita-2007-s-460</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-461-spreading-of-patent-royalty-receipts-ita-2007-s-461</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-462-overview-of-part-ita-2007-s-462</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-463-interpretation-of-part-ita-2007-s-463</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-468-meaning-of-disposable-property-ita-2007-s-468</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-469-person-ceasing-to-be-a-settlor-ita-2007-s-469</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-470-transfers-between-settlements-ita-2007-s-470</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-471-identification-of-settlor-following-transfer-covered-by-section-470-ita-2007-s-471</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-472-settlor-where-property-becomes-settled-because-of-variation-of-will-etc-ita-2007-s-472</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-473-deceased-person-as-settlor-where-variation-of-will-etc-ita-2007-s-473</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-474-trustees-of-settlement-to-be-treated-as-a-single-and-distinct-person-ita-2007-s-474</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-475-residence-of-trustees-ita-2007-s-475</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-476-how-to-work-out-whether-settlor-meets-condition-c-ita-2007-s-476</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-477-sub-fund-elections-under-schedule-4za-to-tcga-1992-ita-2007-s-477</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-478-references-to-settled-property-etc-in-regulations-ita-2007-s-478</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-482-types-of-amount-to-be-charged-at-special-rates-for-trustees-ita-2007-s-482</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-479-trustees-accumulated-or-discretionary-income-to-be-charged-at-special-rates-ita-2007-s-479</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-480-meaning-of-accumulated-or-discretionary-income-ita-2007-s-480</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-481-other-amounts-to-be-charged-at-special-rates-for-trustees-ita-2007-s-481</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-483-sums-paid-by-personal-representatives-to-trustees-ita-2007-s-483</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-484-trustees-expenses-to-be-set-against-trustees-trust-rate-income-ita-2007-s-484</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-487-non-uk-resident-trustees-ita-2007-s-487</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-489-the-applicable-period-in-relation-to-shares-ita-2007-s-489</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-490-interpretation-of-chapter-ita-2007-s-490</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-491-special-rates-not-to-apply-to-first-slice-of-trustees-trust-rate-income-ita-2007-s-491</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-492-cases-where-settlor-has-made-more-than-one-settlement-ita-2007-s-492</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-493-discretionary-payments-by-trustees-ita-2007-s-493</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-494-grossing-up-of-discretionary-payment-and-payment-of-income-tax-ita-2007-s-494</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-495-statement-about-deduction-of-income-tax-ita-2007-s-495</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-496-income-tax-charged-on-trustees-ita-2007-s-496</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-496a-discretionary-payments-by-trustees-employment-income-ita-2007-s-496a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-496b-relief-for-trustees-ita-2007-s-496b</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-499-application-of-chapter-ita-2007-s-499</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-501-non-uk-resident-beneficiaries-ita-2007-s-501</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-502-meaning-of-untaxed-income-in-section-501-ita-2007-s-502</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-503-how-beneficiarys-income-is-reduced-ita-2007-s-503</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-504-treatment-of-income-of-unauthorised-unit-trust-ita-2007-s-504</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-504a-treatment-of-capital-expenditure-of-unauthorised-unit-trust-ita-2007-s-504a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-505-relief-for-trustees-of-unauthorised-unit-trust-ita-2007-s-505</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-506-special-rules-for-trustees-affected-by-section-733-of-icta-ita-2007-s-506</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-507-overview-of-chapter-ita-2007-s-507</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-508-election-by-trustees-ita-2007-s-508</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-509-change-of-circumstances-during-a-tax-year-ita-2007-s-509</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-512-charge-to-tax-on-some-settlements-ita-2007-s-512</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-513-income-charged-ita-2007-s-513</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-514-persons-liable-ita-2007-s-514</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-515-rate-of-tax-ita-2007-s-515</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-517a-overview-part-ita-2007-s-517a</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-517d-disposals-property-deriving-value-land-united-kingdom-ita-2007-s-517d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-517e-disposals-within-section-517d-profits-treated-trading-profits-ita-2007-s-517e</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-517h-fragmented-activities-ita-2007-s-517h</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-558-approved-charitable-investments-ita-2007-s-558</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-559-securities-which-are-approved-charitable-investments-ita-2007-s-559</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-560-conditions-to-be-met-for-some-securities-ita-2007-s-560</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-561-approved-charitable-loans-ita-2007-s-561</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-562-excess-expenditure-treated-as-non-charitable-expenditure-of-earlier-years-ita-2007-s-562</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-563-rules-for-attributing-excess-expenditure-to-earlier-years-ita-2007-s-563</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-564-adjustments-in-consequence-of-section-562-ita-2007-s-564</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-564b-meaning-of-financial-institution-ita-2007-s-564b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-564h-provision-not-at-arms-length-exclusion-of-arrangements-from-sections-564c-to-564g-ita-2007-s-564h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-564g-investment-bond-arrangements-ita-2007-s-564g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-564f-profit-share-agency-arrangements-ita-2007-s-564f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-564e-deposit-arrangements-ita-2007-s-564e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-564d-diminishing-shared-ownership-arrangements-ita-2007-s-564d</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-564l-other-arrangements-ita-2007-s-564l</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-564j-purchase-and-resale-arrangements-where-return-in-foreign-currency-ita-2007-s-564j</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-564i-purchase-and-resale-arrangements-ita-2007-s-564i</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-564m-treatment-of-alternative-finance-return-as-interest-for-ittoia-2005-ita-2007-s-564m</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-564q-deduction-of-income-tax-at-source-under-part-15-ita-2007-s-564q</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-564p-tax-relief-schemes-and-arrangements-ita-2007-s-564p</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-564o-relief-for-some-alternative-finance-return-under-chapter-1-of-part-8-etc-ita-2007-s-564o</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-564n-alternative-finance-return-under-arrangements-for-trade-or-property-business-purposes-ita-2007-s-564n</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-564u-arrangements-not-unit-trust-scheme-or-offshore-fund-ita-2007-s-564u</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-564t-treatment-as-securities-ita-2007-s-564t</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-564r-treatment-of-discount-ita-2007-s-564r</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-564w-diminishing-shared-ownership-arrangements-not-partnerships-ita-2007-s-564w</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-564v-exclusion-of-alternative-finance-return-from-consideration-for-sale-of-assets-ita-2007-s-564v</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-564wa-diminishing-shared-ownership-arrangements-further-provision-in-respect-of-refinancing-ita-2007-s-564wa</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-566-meaning-of-uk-shares-and-uk-securities-ita-2007-s-566</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-567-meaning-of-overseas-shares-overseas-securities-and-overseas-dividend-ita-2007-s-567</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-568-meaning-of-stock-lending-arrangement-ita-2007-s-568</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-569-meaning-of-repo-ita-2007-s-569</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-571-meaning-of-related-agreements-ita-2007-s-571</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-572a-meaning-of-avoidance-arrangements-ita-2007-s-572a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-577-statements-about-manufactured-dividends-ita-2007-s-577</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-575-allowable-deductions-restriction-on-double-counting-ita-2007-s-575</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-592-no-tax-credits-for-borrower-under-stock-lending-arrangement-ita-2007-s-592</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-598-cash-collateral-under-stock-lending-arrangements-supplementary-ita-2007-s-598</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-599-sections-597-and-598-quasi-stock-lending-arrangements-and-quasi-cash-collateral-ita-2007-s-599</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-614cc-current-lessor-taxed-by-reference-to-accountancy-rental-earnings-ita-2007-s-614cc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-614cd-application-of-provisions-of-chapter-2-for-purposes-of-this-chapter-ita-2007-s-614cd</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-614d-pre-26-november-1996-schemes-and-post-25-november-1996-schemes-ita-2007-s-614d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-614da-time-apportionment-where-periods-of-account-do-not-coincide-ita-2007-s-614da</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-614db-periods-of-account-and-related-periods-of-account-and-tax-years-ita-2007-s-614db</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-614dc-connected-persons-ita-2007-s-614dc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-614dd-assets-which-represent-the-leased-asset-ita-2007-s-614dd</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-614de-parent-undertakings-and-consolidated-group-accounts-ita-2007-s-614de</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-614df-assessments-and-adjustments-ita-2007-s-614df</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-614dg-interpretation-ita-2007-s-614dg</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-615-overview-of-part-ita-2007-s-615</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-617-income-charged-ita-2007-s-617</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-618-person-liable-ita-2007-s-618</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-616-charge-to-tax-on-accrued-income-profits-ita-2007-s-616</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-619-meaning-of-securities-and-when-securities-are-of-the-same-kind-ita-2007-s-619</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-620-transactions-which-are-transfers-general-ita-2007-s-620</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-621-transferors-and-transferees-ita-2007-s-621</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-622-application-of-chapter-to-different-kinds-of-transfer-ita-2007-s-622</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-623-transfers-with-accrued-interest-ita-2007-s-623</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-624-transfers-without-accrued-interest-ita-2007-s-624</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-625-transfers-with-unrealised-interest-ita-2007-s-625</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-626-transfers-of-variable-rate-securities-ita-2007-s-626</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-627-meaning-of-variable-rate-securities-ita-2007-s-627</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-628-making-accrued-income-profits-and-losses-general-rule-ita-2007-s-628</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-629-calculating-accrued-income-profits-and-losses-where-section-628-applies-ita-2007-s-629</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-630-making-accrued-income-profits-settlement-day-outside-interest-period-ita-2007-s-630</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-631-amount-of-accrued-income-profits-where-section-630-applies-ita-2007-s-631</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-632-payment-on-transfer-with-accrued-interest-ita-2007-s-632</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-633-payment-on-transfer-without-accrued-interest-ita-2007-s-633</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-634-payment-on-transfer-with-unrealised-interest-ita-2007-s-634</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-635-payment-on-transfer-of-variable-rate-securities-ita-2007-s-635</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-636-exception-where-there-is-a-transfer-to-a-legatee-ita-2007-s-636</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-637-accrued-income-losses-treated-as-payments-in-next-interest-period-ita-2007-s-637</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-647-makers-of-manufactured-payments-ita-2007-s-647</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-638-excluded-persons-disregard-of-certain-payments-and-transfers-ita-2007-s-638</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-639-small-holdings-individuals-ita-2007-s-639</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-640-small-holdings-personal-representatives-ita-2007-s-640</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-641-small-holdings-trustees-of-a-disabled-persons-trusts-ita-2007-s-641</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-642-traders-ita-2007-s-642</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-643-non-residents-ita-2007-s-643</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-644-individuals-to-whom-the-remittance-basis-applies-ita-2007-s-644</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-645-charitable-trusts-etc-ita-2007-s-645</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-646-pension-scheme-trustees-ita-2007-s-646</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-648-strips-of-gilt-edged-securities-ita-2007-s-648</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-649-new-securities-issued-with-extra-return-ita-2007-s-649</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-650-trading-stock-appropriations-etc-ita-2007-s-650</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-651-owner-becoming-entitled-to-securities-as-trustee-ita-2007-s-651</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-652-securities-ceasing-to-be-held-on-charitable-trusts-ita-2007-s-652</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-653-stock-lending-ita-2007-s-653</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-654-sale-and-repurchase-arrangements-ita-2007-s-654</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-655-transfers-under-sale-and-repurchase-arrangements-ita-2007-s-655</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-656-power-to-modify-non-standard-sale-and-repurchase-arrangements-ita-2007-s-656</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-657-power-to-modify-redemption-arrangements-ita-2007-s-657</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-658-powers-to-modify-supplementary-ita-2007-s-658</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-663-transfers-without-accrued-interest-to-makers-of-manufactured-payments-ita-2007-s-663</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-659-transfers-with-or-without-accrued-interest-interest-in-default-ita-2007-s-659</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-660-transfers-with-unrealised-interest-interest-in-default-ita-2007-s-660</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-661-successive-transfers-with-unrealised-interest-in-default-ita-2007-s-661</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-662-new-securities-issued-with-extra-return-special-rules-about-payments-ita-2007-s-662</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-664-foreign-currency-securities-sterling-equivalent-of-payments-on-transfers-ita-2007-s-664</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-665-foreign-currency-securities-unrealised-interest-payable-in-foreign-currency-ita-2007-s-665</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-666-certain-transfers-by-or-to-nominees-or-trustees-treated-as-made-by-or-to-others-ita-2007-s-666</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-667-trustees-accrued-income-profits-treated-as-settlement-income-ita-2007-s-667</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-668-relief-for-unremittable-transfer-proceeds-general-ita-2007-s-668</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-669-relief-for-unremittable-transfer-proceeds-section-630-profits-ita-2007-s-669</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-670-withdrawal-of-relief-ita-2007-s-670</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-670a-individuals-to-whom-remittance-basis-applies-ita-2007-s-670a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-671-meaning-of-interest-ita-2007-s-671</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-672-meaning-of-interest-payment-day-ita-2007-s-672</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-673-meaning-of-interest-period-ita-2007-s-673</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-674-meaning-of-the-settlement-day-ita-2007-s-674</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-675-the-holding-of-securities-ita-2007-s-675</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-676-nominal-value-of-securities-general-ita-2007-s-676</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-677-nominal-value-foreign-currency-securities-ita-2007-s-677</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-678-exemptions-relating-to-interest-on-securities-preliminary-ita-2007-s-678</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-679-interest-on-securities-involving-accrued-income-losses-general-ita-2007-s-679</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-680-interest-on-securities-involving-accrued-income-losses-foreign-trustees-ita-2007-s-680</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681-unrealised-interest-received-by-transferee-after-transfer-ita-2007-s-681</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681a-overview-ita-2007-s-681a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681aa-transferor-or-associate-becomes-liable-for-payment-of-rent-ita-2007-s-681aa</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681ab-transferor-or-associate-becomes-liable-for-payment-other-than-rent-ita-2007-s-681ab</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681ac-relevant-income-tax-relief-and-relevant-deduction-from-earnings-ita-2007-s-681ac-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681ac-relevant-income-tax-relief-and-relevant-deduction-from-earnings-ita-2007-s-681ac-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681ae-deduction-from-earnings-not-to-exceed-commercial-rent-ita-2007-s-681ae</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681af-carrying-forward-parts-of-payments-ita-2007-s-681af</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681ag-aggregation-and-apportionment-of-payments-ita-2007-s-681ag</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681ah-payments-made-for-later-periods-ita-2007-s-681ah</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681ai-exclusion-of-service-charges-etc-ita-2007-s-681ai</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681aj-commercial-rent-comparison-with-rent-under-a-lease-ita-2007-s-681aj</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681ak-commercial-rent-comparison-with-payments-other-than-rent-ita-2007-s-681ak</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681al-lease-and-rent-ita-2007-s-681al</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681am-associated-persons-ita-2007-s-681am</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681an-land-outside-the-uk-ita-2007-s-681an</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681b-overview-ita-2007-s-681b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681ba-new-lease-after-assignment-or-surrender-ita-2007-s-681ba</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681bb-taxation-of-consideration-ita-2007-s-681bb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681bc-position-where-new-lease-does-not-include-all-original-property-ita-2007-s-681bc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681bd-relief-for-rent-under-new-lease-ita-2007-s-681bd</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681be-new-lease-treated-as-ending-ita-2007-s-681be</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681bf-position-where-rent-reduces-ita-2007-s-681bf</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681bg-position-where-lease-may-be-ended-ita-2007-s-681bg</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681bh-position-where-lease-may-be-varied-ita-2007-s-681bh</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681bi-lease-treated-as-ending-rentcharge-ita-2007-s-681bi</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681bj-lease-varied-to-provide-for-increased-rent-ita-2007-s-681bj</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681bk-relevant-income-tax-relief-ita-2007-s-681bk</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681bl-linked-persons-ita-2007-s-681bl</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681bm-lease-lessee-lessor-and-rent-ita-2007-s-681bm</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681c-overview-ita-2007-s-681c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681ca-professions-and-vocations-ita-2007-s-681ca</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681cb-leased-trading-assets-ita-2007-s-681cb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681cc-tax-deduction-not-to-exceed-commercial-rent-ita-2007-s-681cc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681cd-long-funding-finance-leases-ita-2007-s-681cd</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681ce-commercial-rent-ita-2007-s-681ce</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681cf-lease-ita-2007-s-681cf</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681cg-relevant-asset-ita-2007-s-681cg</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681d-overview-ita-2007-s-681d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681dc-sum-obtained-ita-2007-s-681dc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681db-payment-under-lease-ita-2007-s-681db</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681da-application-of-the-chapter-ita-2007-s-681da</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681dd-charge-to-income-tax-ita-2007-s-681dd</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681df-adjustments-where-sum-obtained-before-payment-made-ita-2007-s-681df</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681de-hire-purchase-agreements-ita-2007-s-681de</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681dh-sum-obtained-in-respect-of-lessees-interest-ita-2007-s-681dh</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681di-disposal-of-interest-to-associate-ita-2007-s-681di</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681dg-sum-obtained-in-respect-of-interest-ita-2007-s-681dg</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681dk-manner-of-apportionment-ita-2007-s-681dk</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681dj-apportionment-of-payments-made-and-of-sums-obtained-ita-2007-s-681dj</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681dp-relevant-tax-relief-ita-2007-s-681dp</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681do-relevant-asset-ita-2007-s-681do</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681dn-lease-ita-2007-s-681dn</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681dm-capital-sum-ita-2007-s-681dm</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-681dl-associates-ita-2007-s-681dl</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-682-overview-of-chapter-ita-2007-s-682</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-683-provisions-of-chapter-ita-2007-s-683</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-694-abnormal-dividends-the-excessive-accrual-condition-ita-2007-s-694</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-693-abnormal-dividends-the-excessive-return-condition-ita-2007-s-693</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-692-abnormal-dividends-general-ita-2007-s-692</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-691-meaning-of-relevant-company-in-sections-689-and-690-ita-2007-s-691</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-690-receipt-of-assets-of-relevant-company-circumstance-e-ita-2007-s-690</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-689-receipt-of-consideration-in-connection-with-relevant-company-distribution-circumstance-d-ita-2007-s-689</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-688-receipt-of-consideration-representing-companys-assets-future-receipts-or-trading-stock-circumstance-c-ita-2007-s-688</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-687-income-tax-advantage-ita-2007-s-687</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-686-excluded-circumstances-fundamental-change-of-ownership-ita-2007-s-686</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-685-receipt-of-consideration-in-connection-with-distribution-by-or-assets-of-close-company-ita-2007-s-685</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-684-person-liable-to-counteraction-of-income-tax-advantage-ita-2007-s-684</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-698-counteraction-notices-ita-2007-s-698</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-697-opposed-notifications-determinations-by-tribunal-ita-2007-s-697</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-696-opposed-notifications-statutory-declarations-ita-2007-s-696</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-698a-no-counteraction-notices-ita-2007-s-698a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-700-timing-of-assessments-ita-2007-s-700</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-699-limit-on-amount-assessed-in-section-689-and-690-cases-ita-2007-s-699</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-695-preliminary-notification-that-section-684-may-apply-ita-2007-s-695</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-701-application-for-clearance-of-transactions-ita-2007-s-701</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-702-effect-of-clearance-notification-under-section-701-ita-2007-s-702</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-703-power-to-obtain-information-ita-2007-s-703</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-704-the-tribunal-ita-2007-s-704</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-706-rehearing-by-tribunal-of-appeal-against-counteraction-notice-ita-2007-s-706</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-705-appeals-against-counteraction-notices-ita-2007-s-705</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-707-statement-of-case-by-tribunal-for-opinion-of-high-court-or-court-of-session-ita-2007-s-707</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-708-cases-before-high-court-or-court-of-session-ita-2007-s-708</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-709-effect-of-appeals-against-tribunals-determination-under-section-706-ita-2007-s-709</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-710-appeals-from-high-court-or-court-of-session-ita-2007-s-710</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-711-proceedings-in-northern-ireland-ita-2007-s-711</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-712-application-of-chapter-where-individual-within-section-684-dies-ita-2007-s-712</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-713-interpretation-of-chapter-ita-2007-s-713</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-715-meaning-of-relevant-transaction-ita-2007-s-715</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-714-overview-of-chapter-ita-2007-s-714</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-718-meaning-of-person-abroad-etc-ita-2007-s-718</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-717-meaning-of-assets-etc-ita-2007-s-717</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-719-meaning-of-associated-operation-ita-2007-s-719</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-716-meaning-of-relevant-transfer-and-transfer-ita-2007-s-716</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-719a-other-definitions-ita-2007-s-719a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-721a-meaning-protected-foreign-source-income-section-721-ita-2007-s-721a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-721b-section-721a-tainting-ita-2007-s-721b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-721-individuals-with-power-to-enjoy-income-as-a-result-of-relevant-transactions-ita-2007-s-721</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-720-charge-to-tax-on-income-treated-as-arising-under-section-721-ita-2007-s-720</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-726-non-uk-domiciled-individuals-to-whom-remittance-basis-applies-ita-2007-s-726</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-725-reduction-in-amount-charged-where-controlled-foreign-company-involved-ita-2007-s-725</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-724-special-rules-where-benefit-provided-out-of-income-of-person-abroad-ita-2007-s-724</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-723-the-enjoyment-conditions-ita-2007-s-723</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-722-when-an-individual-has-power-to-enjoy-income-of-person-abroad-ita-2007-s-722</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-720a-transfers-by-closely-held-companies-ita-2007-s-720a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-725a-recovery-of-tax-paid-as-a-result-of-section-721-ita-2007-s-725a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-728-individuals-receiving-capital-sums-as-a-result-of-relevant-transactions-ita-2007-s-728</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-729a-meaning-protected-foreign-source-income-section-728-ita-2007-s-729a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-729-the-capital-receipt-conditions-ita-2007-s-729</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-727-charge-to-tax-on-income-treated-as-arising-under-section-728-ita-2007-s-727</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-730-non-uk-domiciled-individuals-to-whom-remittance-basis-applies-ita-2007-s-730</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-727a-transfers-by-closely-held-companies-ita-2007-s-727a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-729b-recovery-of-tax-paid-as-a-result-of-section-728-ita-2007-s-729b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-732-non-transferors-receiving-a-benefit-as-a-result-of-relevant-transactions-ita-2007-s-732</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-733a-settlor-liable-section-731-charge-closely-related-beneficiary-ita-2007-s-733a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-733c-cases-where-income-treated-as-arising-to-recipient-of-onward-gift-ita-2007-s-733c</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-733e-cases-where-settlor-liable-following-onward-gift-ita-2007-s-733e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-733-income-charged-under-section-731-ita-2007-s-733</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-731-charge-to-tax-on-income-treated-as-arising-under-section-732-ita-2007-s-732</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-735b-settlor-liable-section-733a-remittance-basis-applies-ita-2007-s-735b</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-734-reduction-in-amount-charged-previous-capital-gains-tax-charge-ita-2007-s-734</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-733b-recipients-of-onward-gifts-ita-2007-s-733b-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-735aa-settlements-to-which-following-sections-apply-ita-2007-s-735aa</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-735ab-protected-foreign-source-income-and-transitionally-protected-income-ita-2007-s-735ab</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-735ad-settlor-liable-for-benefits-charge-despite-being-transferor-ita-2007-s-735ad</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-735ae-settlor-liable-in-place-of-close-family-member-ita-2007-s-735ae</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-735ag-deduction-allowed-for-previous-settlements-charge-ita-2007-s-735ag</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-740-exemption-relevant-transactions-include-both-pre-5-december-2005-and-post-4-december-2005-transactions-ita-2007-s-740</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-736-exemptions-introduction-ita-2007-s-736</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-737-exemption-all-relevant-transactions-post-4-december-2005-transactions-ita-2007-s-737</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-739-exemption-all-relevant-transactions-pre-5-december-2005-transactions-ita-2007-s-739</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-741-application-of-section-742-partial-exemption-ita-2007-s-741</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-742-partial-exemption-where-later-associated-operations-fail-conditions-ita-2007-s-742</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-742e-value-benefit-provided-making-land-available-ita-2007-s-742e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-742d-value-benefit-provided-making-movable-property-available-ita-2007-s-742d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-742c-value-benefit-provided-payment-way-loan-ita-2007-s-742c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-742b-value-certain-benefits-ita-2007-s-742b</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-747-amounts-corresponding-to-accrued-income-profits-and-related-interest-ita-2007-s-747</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-751-the-tribunals-jurisdiction-on-appeals-ita-2007-s-751</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-750-restrictions-on-particulars-to-be-provided-by-banks-ita-2007-s-750</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-752-overview-of-chapter-ita-2007-s-752</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-753-meaning-of-disposing-of-land-ita-2007-s-753</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-760-method-of-calculating-gain-ita-2007-s-760</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-759-person-liable-ita-2007-s-759</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-758-income-charged-ita-2007-s-758</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-757-person-obtaining-gain-ita-2007-s-757</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-764-valuations-and-apportionments-ita-2007-s-764</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-774-meaning-of-occupation-ita-2007-s-774</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-779-income-arising-where-derivative-property-or-right-obtained-ita-2007-s-779</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-778-income-arising-where-capital-amount-other-than-derivative-property-or-right-obtained-ita-2007-s-778</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-776-charge-to-tax-on-sale-of-occupation-income-ita-2007-s-776</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-781-tracing-value-ita-2007-s-781</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-783-valuations-and-apportionments-ita-2007-s-783</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-782-meaning-of-other-person-ita-2007-s-782</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-780-transactions-arrangements-sales-and-realisations-relevant-for-chapter-ita-2007-s-780</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-785-restriction-on-exemption-sales-of-future-earnings-ita-2007-s-785</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-784-exemption-for-sales-of-going-concerns-ita-2007-s-784</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-787-recovery-of-tax-certificates-of-tax-paid-etc-ita-2007-s-787</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-786-recovery-of-tax-where-consideration-receivable-by-person-not-assessed-ita-2007-s-786</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-788-power-to-obtain-information-ita-2007-s-788</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-789-minor-definitions-ita-2007-s-789</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-790-overview-of-chapter-ita-2007-s-790</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-795-meaning-of-post-1-december-2004-loss-ita-2007-s-795</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-794-meaning-of-the-total-amount-of-trade-losses-claimed-etc-ita-2007-s-794</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-793-calculating-the-amount-of-income-treated-as-received-ita-2007-s-793</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-792-partners-claiming-excess-sideways-or-capital-gains-relief-ita-2007-s-792</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-791-charge-to-tax-on-income-treated-as-received-under-section-792-ita-2007-s-791</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-800-meaning-of-film-related-losses-etc-ita-2007-s-800</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-803-prohibition-against-double-counting-ita-2007-s-803</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-802-exclusion-of-amounts-in-calculating-capital-contribution-by-a-partner-ita-2007-s-802</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-801-meaning-of-capital-contribution-ita-2007-s-801</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-799-meaning-of-disposal-of-a-right-of-the-individual-to-profits-etc-ita-2007-s-799</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-798-meaning-of-non-taxable-consideration-etc-ita-2007-s-798</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-797-individuals-claiming-sideways-or-capital-gains-relief-for-film-related-losses-ita-2007-s-797</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-796-charge-to-tax-on-income-treated-as-received-under-section-797-ita-2007-s-796</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809-other-definitions-ita-2007-s-809</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-807-supplementary-provision-relating-to-calculation-in-section-806-ita-2007-s-807</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-806-calculation-of-amount-of-income-treated-as-received-by-the-individual-ita-2007-s-806</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-805-partners-claiming-relief-for-licence-related-trading-losses-ita-2007-s-805</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-804-charge-to-tax-on-income-treated-as-received-under-section-805-ita-2007-s-804</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809aza-application-of-chapter-ita-2007-s-809aza</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809azc-exception-amount-otherwise-taxed-ita-2007-s-809azc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809azd-exception-certain-annuities-ita-2007-s-809azd</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809aze-exception-transfer-by-way-of-security-ita-2007-s-809aze</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809azf-partnership-shares-ita-2007-s-809azf</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809azg-interpretation-ita-2007-s-809azg</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809aaza-application-of-chapter-ita-2007-s-809aaza</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809aazb-relevant-amount-to-be-treated-as-income-ita-2007-s-809aazb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809bza-type-1-finance-arrangement-defined-ita-2007-s-809bza</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809bze-deemed-interest-if-borrower-is-a-partnership-ita-2007-s-809bze</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809bzd-deemed-interest-if-borrower-is-not-a-partnership-ita-2007-s-809bzd</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809bzc-payments-treated-as-borrowers-income-ita-2007-s-809bzc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809bzb-certain-tax-consequences-not-to-have-effect-ita-2007-s-809bzb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809bzi-deemed-interest-ita-2007-s-809bzi</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809bzh-certain-tax-consequences-not-to-have-effect-ita-2007-s-809bzh</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809bzg-relevant-change-in-relation-to-partnership-ita-2007-s-809bzg</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809bzf-type-2-finance-arrangement-defined-ita-2007-s-809bzf</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809bzj-type-3-finance-arrangement-defined-ita-2007-s-809bzj</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809bzl-deemed-interest-ita-2007-s-809bzl</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809bzk-certain-tax-consequences-not-to-have-effect-ita-2007-s-809bzk</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809bzp-power-to-make-further-exceptions-ita-2007-s-809bzp</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809bzo-exceptions-relevant-person-ita-2007-s-809bzo</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809bzn-exceptions-ita-2007-s-809bzn</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809bzm-exceptions-preliminary-ita-2007-s-809bzm</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809bzs-assets-ita-2007-s-809bzs</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809bzr-arrangements-ita-2007-s-809bzr</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809bzq-accounts-ita-2007-s-809bzq</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809cza-loan-or-credit-transaction-defined-ita-2007-s-809cza</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809czb-certain-payments-treated-as-yearly-interest-ita-2007-s-809czb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809czc-tax-charged-on-income-transferred-ita-2007-s-809czc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809dza-application-of-chapter-ita-2007-s-809dza</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809dzb-relevant-amount-to-be-treated-as-income-ita-2007-s-809dzb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809eza-disguised-investment-management-fees-charge-to-income-tax-ita-2007-s-809eza</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809ezb-meaning-of-management-fee-in-section-809eza-ita-2007-s-809ezb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809ezc-meaning-of-carried-interest-in-section-809ezb-ita-2007-s-809ezc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809ezd-sums-treated-as-carried-interest-for-purposes-of-section-809ezb-ita-2007-s-809ezd</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809eze-interpretation-of-chapter-ita-2007-s-809eze</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809ezg-disguised-investment-management-fees-avoidance-of-double-taxation-ita-2007-s-809ezg</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809ezh-powers-to-amend-chapter-ita-2007-s-809ezh</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809f-effect-on-what-is-chargeable-ita-2007-s-809f</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809h-claim-for-remittance-basis-by-long-term-uk-resident-charge-ita-2007-s-809h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809i-remittance-basis-charge-income-and-gains-treated-as-remitted-ita-2007-s-809i</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809j-section-809i-order-of-remittances-ita-2007-s-809j</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809k-sections-809l-to-809z6-introduction-ita-2007-s-809k</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809m-meaning-of-relevant-person-ita-2007-s-809m</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809n-section-809l-gift-recipients-qualifying-property-and-enjoyment-ita-2007-s-809n</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809o-section-809l-dealings-where-there-is-a-connected-operation-ita-2007-s-809o</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809p-section-809l-amount-remitted-ita-2007-s-809p</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809q-sections-809l-and-809p-transfers-from-mixed-funds-ita-2007-s-809q</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809r-section-809q-composition-of-mixed-fund-ita-2007-s-809r</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809ra-special-mixed-fund-rules-for-certain-employment-cases-ita-2007-s-809ra</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809rb-qualifying-accounts-ita-2007-s-809rb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809rc-breaches-of-the-deposit-rule-ita-2007-s-809rc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809rd-effect-where-30-day-deadline-is-met-ita-2007-s-809rd</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809s-section-809q-anti-avoidance-ita-2007-s-809s</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809rza-transfers-into-trf-capital-account-ita-2007-s-809rza</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809rzb-trf-capital-account-ita-2007-s-809rzb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809rzd-effect-where-30-day-deadline-is-met</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809rzc-breaches-of-the-trf-deposit-rule-ita-2007-s-809rzc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809rzza-annualised-basis-for-mixed-funds-containing-trf-capital-ita-2007-s-809rzza</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809t-foreign-chargeable-gains-accruing-on-disposal-made-otherwise-than-for-full-consideration-ita-2007-s-809t</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809u-deemed-income-or-gains-not-to-be-regarded-as-remitted-before-time-when-they-are-treated-as-arising-or-accruing-ita-2007-s-809u</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809ua-money-used-for-payments-on-account-ita-2007-s-809ua</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809v-money-paid-to-the-commissioners-ita-2007-s-809v</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809va-money-or-other-property-used-to-make-investments-ita-2007-s-809va</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809vb-failure-to-invest-within-45-days-ita-2007-s-809vb</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809ve-commercial-trades-ita-2007-s-809ve</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809vf-condition-b-ita-2007-s-809vf</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809vg-income-or-gains-treated-as-remitted-following-certain-events-ita-2007-s-809vg</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809vh-meaning-of-potentially-chargeable-event-ita-2007-s-809vh</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809vi-the-appropriate-mitigation-steps-ita-2007-s-809vi</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809vj-the-grace-period-allowed-for-the-appropriate-mitigation-steps-ita-2007-s-809vj</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809vk-retention-of-funds-to-meet-cgt-liabilities-ita-2007-s-809vk</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809vl-effect-of-taking-appropriate-mitigation-steps-within-grace-period-ita-2007-s-809vl</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809vm-cases-involving-tax-deposits-ita-2007-s-809vm</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809vn-order-of-disposals-etc-ita-2007-s-809vn</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809vo-investments-made-from-mixed-funds-ita-2007-s-809vo</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809via-application-of-appropriate-mitigation-steps-where-trf-capital-involved-ita-2007-s-809via</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809w-consideration-for-certain-services-ita-2007-s-809w</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809x-exempt-property-ita-2007-s-809x</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809y-property-that-ceases-to-be-exempt-property-treated-as-remitted-ita-2007-s-809y</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809ya-exception-to-section-809y-proceeds-taken-offshore-or-invested-ita-2007-s-809ya</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809yb-condition-e-supplementary-ita-2007-s-809yb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809yc-effect-of-disapplying-section-809y-ita-2007-s-809yc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809yd-chargeable-gains-accruing-on-sales-of-exempt-property-ita-2007-s-809yd</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809ye-exception-to-section-809y-gifts-to-the-nation-ita-2007-s-809ye</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809yf-exception-to-section-809y-compensation-taken-offshore-or-invested-ita-2007-s-809yf</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809z-public-access-rule-general-ita-2007-s-809z</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809z1-public-access-rule-relevant-vat-relief-ita-2007-s-809z1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809z2-personal-use-rule-ita-2007-s-809z2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809z3-repair-rule-ita-2007-s-809z3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809z4-temporary-importation-rule-ita-2007-s-809z4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809z5-notional-remitted-amount-ita-2007-s-809z5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809z6-exempt-property-other-interpretation-ita-2007-s-809z6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809z7-meaning-of-foreign-income-and-gains-etc-ita-2007-s-809z7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809z8-meaning-of-the-disposal-proceeds-ita-2007-s-809z8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809z9-taking-proceeds-etc-offshore-or-investing-them-ita-2007-s-809z9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-809z10-general-interpretation-ita-2007-s-809z10</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-810-overview-of-chapter-ita-2007-s-810</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-811-limit-on-liability-to-income-tax-of-non-uk-residents-ita-2007-s-811</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-812-case-where-limit-not-to-apply-ita-2007-s-812</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-812a-temporary-non-residents-ita-2007-s-812a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-813-meaning-of-disregarded-income-ita-2007-s-813</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-814-meaning-of-disregarded-transaction-income-ita-2007-s-814</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-815-limit-on-liability-to-income-tax-of-non-uk-resident-companies-ita-2007-s-815</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-816-meaning-of-disregarded-company-income-ita-2007-s-816</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-817-the-independent-broker-conditions-ita-2007-s-817</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-818-the-independent-investment-manager-conditions-ita-2007-s-818</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-819-investment-managers-the-20-rule-ita-2007-s-819</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-820-meaning-of-qualifying-period-ita-2007-s-820</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-821-meaning-of-relevant-disregarded-income-ita-2007-s-821</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-822-meaning-of-beneficial-entitlement-ita-2007-s-822</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-824-application-of-20-rule-to-collective-investment-schemes-ita-2007-s-824</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-825-meaning-of-disregarded-savings-and-investment-income-ita-2007-s-825</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-826-meaning-of-disregarded-annual-payments-ita-2007-s-826</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-827-meaning-of-investment-manager-and-investment-transaction-ita-2007-s-827</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-828-transactions-through-brokers-and-investment-managers-ita-2007-s-828</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-828a-introduction-ita-2007-s-828a</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-830-residence-of-individuals-working-abroad-ita-2007-s-830</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-835k-lloyds-agents-ita-2007-s-835k</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-835l-the-independent-broker-conditions-ita-2007-s-835l</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-835x-indemnities-ita-2007-s-835x</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-837a-overview-of-chapter-ita-2007-s-837a</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-837h-interpretation-of-chapter-ita-2007-s-837h</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-838a-asbestos-compensation-settlements-ita-2007-s-838a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-839-issue-departments-of-the-reserve-bank-of-india-and-the-state-bank-of-pakistan-ita-2007-s-839</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-840-government-securities-held-by-non-uk-resident-central-banks-ita-2007-s-840</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-841-official-agents-of-commonwealth-countries-etc-ita-2007-s-841</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-844-letters-patent-etc-exempting-provisions-ita-2007-s-844</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-979-designated-international-organisations-exceptions-from-duties-to-deduct-ita-2007-s-979</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-982-income-tax-is-calculated-by-reference-to-gross-amounts-ita-2007-s-982</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-987-meaning-of-quoted-eurobond-ita-2007-s-987</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-999-meaning-of-local-authority-ita-2007-s-999</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-996-meaning-of-farming-and-related-expressions-ita-2007-s-996</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-988-overview-of-chapter-ita-2007-s-988</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-1007-meaning-of-unit-trust-scheme-ita-2007-s-1007</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/section-1009-sources-of-income-within-the-charge-to-income-tax-or-corporation-tax-ita-2007-s-1009</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/47-power-to-amend-requirements-by-treasury-order-ita-2007-sch-2-para-47</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/48-relief-after-an-exchange-of-shares-for-shares-in-another-company-ita-2007-sch-2-para-48</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/49-substitution-of-new-shares-for-old-shares-ita-2007-sch-2-para-49</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/50-interpretation-of-chapter-ita-2007-sch-2-para-50</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/51-meaning-of-qualifying-subsidiary-ita-2007-sch-2-para-51</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/52-meaning-of-excluded-activities-ita-2007-sch-2-para-52</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/53-excluded-activities-wholesale-and-retail-distribution-ita-2007-sch-2-para-53</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/54-excluded-activities-leasing-of-ships-ita-2007-sch-2-para-54</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/55-excluded-activities-receipt-of-royalties-and-licence-fees-ita-2007-sch-2-para-55</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/56-excluded-activities-provision-of-services-or-facilities-for-another-business-ita-2007-sch-2-para-56</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/57-meaning-of-a-company-being-in-administration-ita-2007-sch-2-para-57</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/57a-application-in-relation-to-corresponding-bonus-shares-ita-2007-sch-2-para-57a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/58-the-gross-assets-requirement-ita-2007-sch-2-para-58</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/59-eligibility-for-relief-ita-2007-sch-2-para-59</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/60-form-and-amount-of-relief-ita-2007-sch-2-para-60</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/61-no-entitlement-to-relief-if-there-is-a-linked-loan-ita-2007-sch-2-para-61</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/62-loss-of-relief-if-shares-disposed-of-within-5-years-ita-2007-sch-2-para-62</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/63-interpretation-of-chapter-2-ita-2007-sch-2-para-63</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/64-the-15-holding-limit-condition-ita-2007-sch-2-para-64</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/65-conditions-relating-to-value-of-investments-ita-2007-sch-2-para-65</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/66-conditions-relating-to-qualifying-holdings-and-eligible-shares-supplementary-ita-2007-sch-2-para-66</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/67-interpretation-of-chapter-3-ita-2007-sch-2-para-67</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/68-the-maximum-qualifying-investment-requirement-ita-2007-sch-2-para-68</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/69-the-no-guaranteed-loan-requirement-ita-2007-sch-2-para-69</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/70-the-proportion-of-eligible-shares-requirement-ita-2007-sch-2-para-70</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/71-the-trading-requirement-ita-2007-sch-2-para-71</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/72-the-carrying-on-of-a-qualifying-activity-requirement-ita-2007-sch-2-para-72</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/73-ceasing-to-meet-the-requirement-because-of-administration-or-receivership-ita-2007-sch-2-para-73</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/74-the-use-of-the-money-raised-requirement-ita-2007-sch-2-para-74</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/75-the-relevant-company-to-carry-on-the-relevant-qualifying-activity-requirement-ita-2007-sch-2-para-75</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/76-the-gross-assets-requirement-ita-2007-sch-2-para-76</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/77-the-property-managing-subsidiaries-requirement-ita-2007-sch-2-para-77</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/78-meaning-of-qualifying-trade-ita-2007-sch-2-para-78</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/79-meaning-of-qualifying-90-subsidiary-ita-2007-sch-2-para-79</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/80-meaning-of-qualifying-subsidiary-ita-2007-sch-2-para-80</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/81-meaning-of-excluded-activities-ita-2007-sch-2-para-81</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/82-excluded-activities-wholesale-and-retail-distribution-ita-2007-sch-2-para-82</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/83-excluded-activities-leasing-of-ships-ita-2007-sch-2-para-83</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/84-excluded-activities-receipt-of-royalties-and-licence-fees-ita-2007-sch-2-para-84</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/85-excluded-activities-provision-of-services-or-facilities-for-another-business-ita-2007-sch-2-para-85</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/86-winding-up-of-the-relevant-company-ita-2007-sch-2-para-86</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/87-acquisitions-for-restructuring-purposes-etc-ita-2007-sch-2-para-87</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/88-power-to-facilitate-company-reorganisations-ita-2007-sch-2-para-88</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/89-meaning-of-a-company-being-in-administration-ita-2007-sch-2-para-89</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/90-meaning-of-company-shares-and-research-and-development-in-part-6-ita-2007-sch-2-para-90</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/91-interest-loans-for-interests-in-close-companies-ita-2007-sch-2-para-91</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/95-interest-loans-for-interests-in-employee-controlled-companies-ita-2007-sch-2-para-95</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/96-interest-relief-film-partnerships-ita-2007-sch-2-para-96</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/97-interest-loans-for-investing-in-co-operatives-ita-2007-sch-2-para-97</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/98-gift-aid-gifts-of-money-for-relief-in-poor-countries-ita-2007-sch-2-para-98</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/99-gift-aid-restrictions-on-associated-benefits-ita-2007-sch-2-para-99</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/100-gift-aid-election-to-carry-back-relief-ita-2007-sch-2-para-100</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/101-qualifying-maintenance-payments-maintenance-assessments-ita-2007-sch-2-para-101</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/102-trustees-expenses-to-be-set-against-trustees-trust-rate-income-ita-2007-sch-2-para-102</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/103-share-incentive-plans-definition-of-applicable-period-ita-2007-sch-2-para-103</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/104-discretionary-payments-trustees-tax-pool-ita-2007-sch-2-para-104</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/105-transactions-with-substantial-donors-ita-2007-sch-2-para-105</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/107-non-charitable-expenditure-ita-2007-sch-2-para-107</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/108-110-tax-credits-stock-lending-arrangements-and-repos-ita-2007-sch-2-paras-108-110</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/111-113-deemed-manufactured-payments-stock-lending-arrangements-ita-2007-sch-2-paras-111-113</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/114-118-deemed-manufactured-payments-repos-ita-2007-sch-2-paras-114-118</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/119-123-price-differences-under-repos-ita-2007-sch-2-paras-119-123</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/124-powers-to-modify-repo-provisions-ita-2007-sch-2-para-124</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/125-126-sale-and-repurchase-arrangements-ita-2007-sch-2-paras-125-126</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/127-successive-transfers-with-unrealised-interest-in-default-ita-2007-sch-2-para-127</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/128-unrealised-interest-received-by-transferee-after-transfer-within-chapter-2-of-part-12-ita-2007-sch-2-para-128</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/129-transactions-in-securities-general-ita-2007-sch-2-para-129</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/130-transactions-in-securities-meaning-of-relevant-companies-for-the-purposes-of-sections-689-and-690-ita-2007-sch-2-para-130</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/131-transactions-in-securities-statement-of-case-by-tribunal-for-opinion-of-high-court-or-court-of-session-ita-2007-sch-2-para-131</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/132-transactions-in-securities-appeals-to-house-of-lords-ita-2007-sch-2-para132</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/133-transfers-of-assets-abroad-non-transferors-receiving-benefit-exclusion-of-income-arising-before-10-march-1981-ita-2007-sch-2-para-133</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/134-135-transfers-of-assets-abroad-whether-trustees-are-persons-abroad-ita-2007-sch-2-paras-134-135</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/136-137-transfers-of-assets-abroad-whether-personal-representatives-are-persons-abroad-ita-2007-sch-2-paras-136-137</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/138-transfers-of-assets-abroad-company-residence-for-transfers-between-20-march-1990-and-29-november-1993-ita-2007-sch-2-para-138</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/139-transfers-of-assets-abroad-information-powers-concerning-transfers-between-20-march-1990-and-29-november-1993-involving-companies-ita-2007-sch-2-para-139</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/140-transfers-of-assets-abroad-income-arising-before-26-november-1996-ita-2007-sch-2-para-140</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/141-transfers-of-assets-abroad-meaning-of-associated-operation-and-consideration-of-associated-operations-alone-ita-2007-sch-2-para-141</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/142-143-individuals-in-partnership-recovery-of-excess-relief-ita-2007-sch-2-paras-142-143</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/144-140-individuals-claiming-relief-for-film-related-trading-losses-ita-2007-sch-2-paras-144-149</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/150-153-individuals-in-partnership-exit-charge-ita-2007-sch-2-paras-150-153</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/154-155-deduction-by-deposit-takers-discretionary-or-accumulation-settlements-ita-2007-sch-2-paras-154-155</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/156-deduction-by-deposit-takers-and-building-societies-declarations-of-non-uk-residence-ita-2007-sch-2-para-156</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/157-deduction-by-deposit-takers-qualifying-certificates-of-deposit-ita-2007-sch-2-para-157</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/158-deduction-by-deposit-takers-qualifying-time-deposits-ita-2007-sch-2-para-158</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/159-160-deduction-by-deposit-takers-and-building-societies-saving-for-regulations-ita-2007-sch-2-paras-159-160</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/161-162-deduction-by-deposit-takers-building-societies-etc-collection-of-tax-ita-2007-sch-2-paras-161-162</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/163-deduction-from-certain-payments-of-yearly-interest-interest-paid-by-banks-ita-2007-sch-2-para-163</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/164-deduction-from-certain-payments-of-yearly-interest-interest-paid-on-advances-from-banks-ita-2007-sch-2-para-164</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/165-166-deduction-from-certain-uk-public-revenue-dividends-ita-2007-sch-2-paras-165-166</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/167-168-unauthorised-unit-trusts-calculation-of-trustees-income-pool-ita-2007-sch-2-paras-167-168</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/169-non-resident-landlords-ita-2007-sch-2-para-169</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/170-interpretation-ita-2007-sch-2-para-170</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/171-old-references-to-surtax-and-standard-rate-tax-ita-2007-sch-2-para-171</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/172-section-820-of-icta-ita-2007-sch-2-para-172</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/part-1-repeals-and-revocations-general</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/part-2-repeals-having-effect-in-relation-to-shares-issued-after-5-april-2007</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-act-2007/schedule-4-index-of-defined-expressions-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-1-overview-of-contents-of-this-act</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-2-abbreviations-and-defined-expressions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-3-structure-of-employment-income-parts</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-4-employment-for-the-purposes-of-the-employment-income-parts</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-5-application-to-offices-and-office-holders</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-6-nature-of-charge-to-tax-on-employment-income</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-7-meaning-of-employment-income-general-earnings-and-specific-employment-income</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-8-meaning-of-exempt-income</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-9-amount-of-employment-income-charged-to-tax</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-10-meaning-of-taxable-earnings-and-taxable-specific-income</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-11-calculation-of-net-taxable-earnings</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-12-calculation-of-net-taxable-specific-income</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-13-person-liable-for-tax</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-14-taxable-earnings-under-this-chapter-introduction</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-15-earnings-for-year-when-employee-uk-resident</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-16-meaning-of-earnings-for-a-tax-year</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-17-treatment-of-earnings-for-year-in-which-employment-not-held</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-18-receipt-of-money-earnings</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-19-receipt-of-non-money-earnings</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-41f-taxable-specific-income-internationally-mobile-employees-etc-itepa-2003-s-41f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-41g-section-41f-the-relevant-period-itepa-2003-s-41g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-41h-section-41f-chargeable-and-unchargeable-foreign-securities-income-itepa-2003-s-41h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-41hi-limit-on-chargeable-foreign-securities-income-where-duties-of-associated-employment-performed-in-uk-itepa-2003-s-41i</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-41j-location-of-employment-duties-itepa-2003-s-41j</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-41k-securities-income-from-overseas-crown-employment-itepa-2003-s-41k</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-41l-chargeable-and-unchargeable-foreign-securities-income-just-and-reasonable-apportionment-itepa-2003-s-41l</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-41a-taxable-specific-income-from-employment-related-securities-effect-of-remittance-basis</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-41b-section-41a-the-relevant-period</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-41c-section-41a-foreign-securities-income</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-41d-limit-on-foreign-securities-income-where-duties-of-associated-employment-performed-in-uk</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-41e-foreign-securities-income-just-and-reasonable-apportionment</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-42-commissioners-to-determine-dispute-as-to-domicile-or-ordinary-residence</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-43-appeal-against-commissioners-decision-on-domicile-or-ordinary-residence</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-44-treatment-of-workers-supplied-by-agencies</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-45-arrangements-with-agencies</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-46-cases-involving-unincorporated-bodies-etc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-46a-anti-avoidance</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-47-interpretation-of-this-chapter</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-48-scope-of-this-chapter</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-49-engagements-to-which-this-chapter-applies</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-50-worker-treated-as-receiving-earnings-from-employment</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-51-conditions-of-liability-where-intermediary-is-a-company</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-52-conditions-of-liability-where-intermediary-is-a-partnership</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-53-conditions-of-liability-where-intermediary-is-an-individual</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-54-calculation-of-deemed-employment-payment</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-55-application-of-rules-relating-to-earnings-from-employment</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-56-application-of-income-tax-acts-in-relation-to-deemed-employment</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-57-earlier-date-of-deemed-employment-payment-in-certain-cases</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-58-relief-in-case-of-distributions-by-intermediary</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-59-provisions-applicable-to-multiple-intermediaries</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-60-meaning-of-associate</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-60a-when-a-company-qualifies-as-small-for-a-tax-year-itepa-2003-s-60a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-60b-when-a-company-qualifies-as-small-for-a-tax-year-joint-ventures-itepa-2003-s-60b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-60c-when-a-company-qualifies-as-small-for-a-tax-year-subsidiaries-itepa-2003-s-60c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-60d-when-a-relevant-undertaking-qualifies-as-small-for-a-tax-year-itepa-2003-s-60d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-60e-when-other-undertakings-qualify-as-small-for-a-tax-year-itepa-2003-s-60e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-60f-when-other-persons-qualify-as-small-for-a-tax-year-itepa-2003-s-60f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-60g-sections-60a-to-60f-connected-persons-itepa-2003-s-60g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-60h-duty-on-client-to-state-whether-it-qualifies-as-small-for-a-tax-year-itepa-2003-s-60h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-60i-when-a-person-has-a-uk-connection-for-a-tax-year-itepa-2003-s-60i</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-61-interpretation</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-61a-scope-of-this-chapter</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-61b-meaning-of-managed-service-company</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-61c-section-61b-supplementary</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-61d-worker-treated-as-receiving-earnings-from-employment</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-61e-calculation-of-deemed-employment-payment</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-61f-sections-61d-and-61e-application-of-rules-relating-to-earnings-from-employment</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-61g-application-of-income-tax-acts-in-relation-to-deemed-employment</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-61h-relief-in-case-of-distributions-by-managed-service-company</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-61i-meaning-of-associate</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-61j-interpretation-of-chapter</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-61k-scope-chapter</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-61l-meaning-public-authority</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-61m-engagements-chapter-applies</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-61n-worker-treated-receiving-earnings-employment</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-61o-conditions-intermediary-company</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-61p-conditions-intermediary-partnership</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-61q-calculation-deemed-direct-payment</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-61r-application-income-tax-acts-relation-deemed-employment</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-61s-deductions-chain-payments</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-61t-information-provided-clients-consequences-failure</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-61u-information-provided-worker-consequences-failure</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-61v-consequences-providing-fraudulent-information</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-61w-prevention-double-charge-tax-allowance-certain-deductions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-61x-interpretation</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-61ta-duty-for-client-to-withdraw-status-determination-statement-if-it-ceases-to-be-medium-or-large-itepa-2003-s-61ta</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-61wa-anti-avoidance-itepa-2003-s-61wa</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-61na-meaning-of-status-determination-statement-itepa-2003-s-61na</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-20-taxable-earnings-under-this-chapter-introduction-itepa-2003-s-20</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-24b-definitions-of-c-and-i-for-the-purposes-of-section-24a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-24a-restrictions-on-remittance-basis</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-24-limit-on-chargeable-overseas-earnings-where-duties-of-associated-employment-performed-in-uk</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-23-calculation-of-chargeable-overseas-earnings</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-21-earnings-for-year-when-employee-resident-and-ordinarily-resident-but-not-domiciled-in-uk-except-chargeable-overseas-earnings-itepa-2003-s-21</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-22-chargeable-overseas-earnings-for-year-when-remittance-basis-applies-and-employee-outside-section-26-itepa-2003-s-22</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-26a-section-26-requirement-for-3-year-period-of-non-residence</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-26-foreign-earnings-for-year-when-remittance-basis-applies-and-employee-meets-section-26a-requirement</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-25-uk-based-earnings-for-year-when-employee-resident-but-not-ordinarily-resident-in-uk</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-27-uk-based-earnings-for-year-when-employee-not-resident-in-uk</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-28-meaning-of-general-earnings-from-overseas-crown-employment-subject-to-uk-tax</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-30-treatment-of-earnings-for-year-in-which-employment-not-held</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-34-earnings-remitted-to-uk-further-provisions-about-uk-linked-debts</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-33-earnings-remitted-to-uk</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-32-receipt-of-non-money-earnings</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-31-receipt-of-money-earnings</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-29-meaning-of-earnings-for-a-tax-year</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-37-claims-for-relief-on-delayed-remittances</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-36-election-in-respect-of-delayed-remittances</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-35-relief-for-delayed-remittances</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-41-employment-in-uk-sector-of-continental-shelf</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-40-duties-on-board-vessel-or-aircraft</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-39-duties-in-uk-merely-incidental-to-duties-outside-uk</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-38-earnings-for-period-of-absence-from-employment</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-41za-apportionment-of-earnings-itepa-2003-s-41za</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-41m-foreign-employment-election-for-qualifying-new-residents-itepa-2005-s-41m</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-41n-key-definitions-itepa-2003-s-41n</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-41p-claim-for-relief-for-qualifying-new-residents-itepa-2003-s-41p</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-41q-amount-of-relief-available-itepa-2003-s-41q</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-41r-limit-on-relief-itepa-2003-s-41r</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-41s-effect-of-claim-on-relief-for-contributions-to-registered-pension-schemes-itepa-2003-s-41s</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-41t-foreign-employment-relief-ignored-for-purposes-of-determining-adjusted-net-income-itepa-2003-s-41t</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-41u-qualifying-foreign-general-earnings-itepa-2003-s-41u</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-41v-qualifying-foreign-third-party-income-itepa-2003-s-41v</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-41w-qualifying-foreign-securities-income-itepa-2003-s-41w</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-41x-meaning-of-overseas-crown-employment-subject-to-uk-tax-itepa-2003-s-41x</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-41y-location-of-employment-duties-itepa-2003-s-41y</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-41z-artificial-arrangements-to-be-disregarded-itepa-2003-s-41z</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-41z1-limit-on-qualifying-foreign-employment-income-from-associated-employments-itepa-2003-s-41z1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-62-earnings</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-63-the-benefits-code</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-64-relationship-between-earnings-and-benefits-code</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-65-dispensations-relating-to-benefits-within-provisions-not-applicable-to-lower-paid-employment</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-66-meaning-of-employment-and-related-expressions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-67-meaning-of-director-and-full-time-working-director</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-68-meaning-of-material-interest-in-a-company</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-69-extended-meaning-of-control</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-69a-optional-remuneration-arrangement</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-69b-optional-remuneration-arrangements-supplementary</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-70-sums-in-respect-of-expenses</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-71-meaning-of-paid-or-put-at-disposal-by-reason-of-the-employment</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-72-sums-in-respect-of-expenses-treated-as-earnings</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-74-provision-for-or-receipt-by-member-of-employees-family</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-73-cash-vouchers-to-which-this-chapter-applies</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-77-apportionment-of-cost-of-provision-of-voucher</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-76-sickness-benefits-related-voucher</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-75-meaning-of-cash-voucher</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-79-voucher-issued-under-approved-scheme</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-78-voucher-made-available-to-public-generally</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-80-vouchers-where-payment-of-sums-exempt-from-tax</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-81-benefit-of-cash-voucher-treated-as-earnings</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-83-provision-for-or-receipt-by-member-of-employees-family</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-82-non-cash-vouchers-to-which-this-chapter-applies</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-84-meaning-of-non-cash-voucher</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-86-transport-vouchers-under-pre-26th-march-1982-arrangements</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-85-non-cash-voucher-made-available-to-public-generally</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-87-benefit-of-non-cash-voucher-treated-as-earnings</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-87a-benefit-non-cash-voucher-treated-earnings-optional-remuneration-arrangements</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-89-reduction-for-meal-vouchers</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-88-year-in-which-earnings-treated-as-received</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-90-credit-tokens-to-which-this-chapter-applies</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-91-provision-for-or-use-by-member-of-employees-family</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-92-meaning-of-credit-token</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-93-credit-token-made-available-to-public-generally</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-94-benefit-of-credit-token-treated-as-earnings</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-94a-benefit-credit-token-treated-earningsoptional-remuneration</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-95-disregard-for-money-goods-or-services-obtained</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-96-dispensations-relating-to-vouchers-or-credit-tokens</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-96a-power-to-exempt-use-of-non-cash-vouchers-or-credit-tokens-to-obtain-exempt-benefits</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-97-living-accommodation-to-which-this-chapter-applies</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-98-accommodation-provided-by-local-authority</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-99-accommodation-provided-for-performance-of-duties</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-100-accommodation-provided-as-result-of-security-threat</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-100a-homes-outside-uk-owned-through-company-etc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-100b-section-100a1-exceptions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-101-chevening-house</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-102-benefit-of-living-accommodation-treated-as-earnings</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-103-method-of-calculating-cash-equivalent</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-103a-accommodation-provided-pursuant-optional-remuneration-arrangements-relevant-amount</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-104-general-rule-for-calculating-cost-of-providing-accommodation</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-105b-lease-premiums-in-the-case-of-leases-with-break-clauses</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-105a-lease-premiums</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-105-cash-equivalent-cost-of-accommodation-not-over-75000</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-107-special-rule-for-calculating-cost-of-providing-accommodation</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-106-cash-equivalent-cost-of-accommodation-over-75000</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-108-cash-equivalent-accommodation-provided-for-more-than-one-employee</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-109-priority-of-this-chapter-over-chapter-1-of-this-part</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-113-meaning-of-the-property</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-112-meaning-of-person-involved-in-providing-the-accommodation</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-111-disputes-as-to-annual-value</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-110-meaning-of-annual-value</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-115-meaning-of-car-and-van</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-114-cars-vans-and-related-benefits</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-119-where-alternative-to-benefit-of-car-or-van-offered</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-118-availability-for-private-use</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-117-meaning-of-car-or-van-made-available-by-reason-of-employment</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-116-meaning-of-when-car-or-van-is-available-to-employee</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-121b-meaning-modified-cash-equivalent</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-121a-optional-remuneration-arrangements-method-calculating-relevant-amount</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-120a-benefit-car-treated-earnings-optional-remuneration-arrangements</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-121-method-of-calculating-the-cash-equivalent-of-the-benefit-of-a-car</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-120-benefit-of-car-treated-as-earnings</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-124a-automatic-car-for-a-disabled-employee</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-124-the-notional-price-of-a-car-with-no-list-price</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-123-the-list-price-of-a-car</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-122-the-price-of-the-car</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-125a-security-features-not-to-be-regarded-as-accessories</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-125-meaning-of-accessory-and-related-terms</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-126-amounts-taken-into-account-in-respect-of-accessories</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-127-the-list-price-of-an-accessory</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-128-accessory-published-price-of-the-car-manufacturer-etc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-129-accessory-published-price-of-the-accessory-manufacturer-etc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-130-the-notional-price-of-an-accessory</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-131-replacement-accessories</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-132a-capital-contributions-employee-optional-remuneration-arrangements</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-132-capital-contributions-by-employee</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-134-meaning-of-car-with-or-without-a-co2-emissions-figure</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-133-how-to-determine-the-appropriate-percentage</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-136-car-with-a-co2-emissions-figure-post-september-1999-registration</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-137-car-with-a-co2-emissions-figure-bi-fuel-cars</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-135-car-with-a-co2-emissions-figure-pre-october-1999-registration</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-138-car-with-a-co2-emissions-figure-automatic-car-for-a-disabled-employee</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-140-car-without-a-co2-emissions-figure-the-appropriate-percentage</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-141-diesel-cars-the-appropriate-percentage</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-136a-car-with-a-co2-emissions-figure-registration-on-or-after-ip-completion-day</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-137a-car-with-a-co2-emissions-figure-bi-fuel-cars-registered-on-or-after-ip-completion-day-itepa-2003-s-137a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-139-cars-with-a-co2-emissions-figure-the-appropriate-percentage-itepa-2003-s-139</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-142-car-first-registered-before-1st-january-1998-the-appropriate-percentage</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-143-deduction-for-periods-when-car-unavailable</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-144-deduction-for-payments-for-private-use</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-145-modification-of-provisions-where-car-temporarily-replaced</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-147a-classic-cars-optional-remuneration-arrangements</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-146-cars-that-run-on-road-fuel-gas</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-147-classic-cars-15-years-of-age-or-more</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-148-reduction-of-cash-equivalent-where-car-is-shared</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-149a-benefit-car-fuel-treated-earnings-optional-remuneration-arrangements-itepa-2013-s-149a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-149-benefit-of-car-fuel-treated-as-earnings</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-150-car-fuel-calculating-the-cash-equivalent</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-151-car-fuel-nil-cash-equivalent</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-152-car-fuel-proportionate-reduction-of-cash-equivalent</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-153-car-fuel-reduction-of-cash-equivalent</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-154a-benefit-van-treated-earnings-optional-remuneration-arrangements-itepa-2003-s-154a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-154-benefit-of-van-treated-as-earnings</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-155-cash-equivalent-of-the-benefit-of-a-van</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-156-reduction-for-periods-when-van-unavailable</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-157-reduction-of-cash-equivalent-where-van-is-shared</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-158a-van-provided-pursuant-optional-remuneration-arrangements-private-use-itepa-2003-s-158a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-158-reduction-for-payments-for-private-use</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-159-modification-of-provisions-where-van-temporarily-replaced</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-161-van-fuel-the-cash-equivalent</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-162-van-fuel-nil-cash-equivalent</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-163-van-fuel-proportionate-reduction-of-cash-equivalent</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-164-van-fuel-reduction-of-cash-equivalent</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-165-deduction-for-payments-for-private-use</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-166-vans-limit-of-cash-equivalent</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-160a-benefit-van-fuel-treated-earnings-optional-remuneration-arrangements-itepa-2003-s-160a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-160-benefit-of-van-fuel-treated-as-earnings</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-167-pooled-cars</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-168-pooled-vans</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-169-car-available-to-more-than-one-member-of-family-or-household-employed-by-same-employer</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-169a-van-available-to-more-than-one-member-of-family-or-household-employed-by-same-employer</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-170-orders-etc-relating-to-this-chapter</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-171-minor-definitions-general</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-172-minor-definitions-equipment-to-enable-a-disabled-person-to-use-a-car</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-173-loans-to-which-this-chapter-applies</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-174-employment-related-loans</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-173a-alternative-finance-arrangements</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-175a-optional-remuneration-arrangements-relevant-amount-modified-cash-equivalent-itepa-2003-s-175a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-180-threshold-for-benefit-of-loan-to-be-treated-as-earnings</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-179-exception-for-certain-advances-for-necessary-expenses</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-178-exception-for-loans-where-interest-qualifies-for-tax-relief</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-177-exceptions-for-loans-at-fixed-rate-of-interest</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-176-exception-for-loans-on-ordinary-commercial-terms</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-175-benefit-of-taxable-cheap-loan-treated-as-earnings</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-182-normal-method-of-calculation-averaging</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-183-alternative-method-of-calculation</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-181-the-official-rate-of-interest</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-187-aggregation-of-loans-by-close-company-to-director</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-186-replacement-loans</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-185-apportionment-of-cash-equivalent-in-case-of-joint-loan-etc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-184-interest-treated-as-paid</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-189-exception-where-double-charge</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-188-loan-released-or-written-off-amount-treated-as-earnings</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-191-claim-for-relief-to-take-account-of-event-after-assessment</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-190-exclusion-of-charge-after-death-of-employee</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-192-application-of-this-chapter</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-193-notional-loan-where-acquisition-for-less-than-market-value</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-194-the-amount-of-the-notional-loan</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-195-discharge-of-notional-loan-amount-treated-as-earnings</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-196-effects-on-other-income-tax-charges</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-197-minor-definitions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-198-shares-to-which-this-chapter-applies</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-199-disposal-for-more-than-market-value-amount-treated-as-earnings</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-200-minor-definitions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-202-excluded-benefits</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-201-employment-related-benefits</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-203-cash-equivalent-of-benefit-treated-as-earnings</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-203a-employment-related-benefit-provided-optional-remuneration-arrangements-itepa-2003-s-203a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-205-cost-of-the-benefit-asset-made-available-without-transfer</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-204-cost-of-the-benefit-basic-rule</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-206-cost-of-the-benefit-transfer-of-used-or-depreciated-asset</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-205a-deduction-periods-asset-unavailable-private-use</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-205b-reduction-cost-taxable-benefit-asset-shared</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-207-meaning-of-annual-rental-value</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-208-meaning-of-market-value</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-209-meaning-of-persons-providing-benefit</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-210-power-to-exempt-minor-benefits</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-211-special-rules-for-scholarships-introduction</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-212-scholarships-provided-under-arrangements-entered-into-by-employer-or-connected-person</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-213-exception-for-certain-scholarships-under-trusts-or-schemes</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-214-scholarships-cost-of-the-benefit</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-215-limitation-of-exemption-for-scholarship-income-in-section-7761-of-ittoia-2005</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-216-provisions-not-applicable-to-lower-paid-employments</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-217-meaning-of-lower-paid-employment</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-218-calculation-of-earnings-rate-for-a-tax-year</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-219-extra-amounts-to-be-added-in-connection-with-a-car</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-220-related-employments</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-221-payments-where-employee-absent-because-of-sickness-or-disability</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-222-payments-by-employer-on-account-of-tax-where-deduction-not-possible</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-223-payments-on-account-of-directors-tax-other-than-by-the-director</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-224-payments-to-non-approved-personal-pension-arrangements</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-225-payments-for-restrictive-undertakings</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-226-valuable-consideration-given-for-restrictive-undertakings</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-226a-amount-treated-as-earnings</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-226b-deemed-payment-for-employee-shareholder-shares</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-226c-only-one-payment-deemed-to-be-made-under-associated-agreements</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-226d-shareholder-or-connected-person-having-material-interest-in-company</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-226e-sporting-testimonial-payments-itepa-2003-s-226e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-227-scope-of-part-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-228-effect-of-exemptions-on-liability-under-provisions-outside-part-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-228a-general-exclusion-exemptions-optional-remuneration-arrangements</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-229-mileage-allowance-payments</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-230-the-approved-amount-for-mileage-allowance-payments</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-231-mileage-allowance-relief</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-232-giving-effect-to-mileage-allowance-relief</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-233-passenger-payments</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-234-the-approved-amount-for-passenger-payments</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-235-vehicles-to-which-this-chapter-applies</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-236-interpretation-of-this-chapter</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-235a-journeys-made-members-local-authorities-etc-itepa-2003-s-235</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-237-parking-provision-and-expenses</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-238-modest-private-use-of-heavy-goods-vehicles</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-239-payments-and-benefits-connected-with-taxable-cars-and-vans-and-exempt-heavy-goods-vehicles</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-240-incidental-overnight-expenses-and-benefits</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-241-incidental-overnight-expenses-and-benefits-overall-exemption-limit</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-242-works-transport-services</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-243-support-for-public-bus-services</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-244-cycles-and-cyclists-safety-equipment</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-245-travelling-and-subsistence-during-public-transport-strikes</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-246-transport-between-work-and-home-for-disabled-employees-general</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-247-provision-of-cars-for-disabled-employees</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-248-transport-home-late-night-working-and-failure-of-car-sharing-arrangements</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-248a-emergency-vehicles</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-249-interpretation-of-this-chapter</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-237a-vehicle-battery-charging-itepa-2003-s-237a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-241a-travel-by-unpaid-directors-of-not-for-profit-companies-itepa-2003-s-141a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-241b-travel-where-directorship-held-as-part-of-trade-or-profession-itepa-2003-s-241b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-250-exemption-of-work-related-training-provision</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-251-meaning-of-work-related-training</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-252-exception-for-non-deductible-travel-expenses</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-253-exception-where-provision-for-excluded-purposes</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-254-exception-where-unrelated-assets-are-provided</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-254a-apprenticeship-bursaries-paid-to-persons-leaving-local-authority-care-itepa-2003-s-254a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-255-exemption-for-contributions-to-individual-learning-account-training</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-256-meaning-of-individual-learning-account-training</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-257-exception-for-non-deductible-travel-expenses</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-258-exception-where-provision-for-excluded-purposes</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-259-exception-where-unrelated-assets-are-provided</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-260-exception-where-training-not-generally-available-to-staff</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-261-exemption-of-recreational-benefits</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-262-benefits-not-exempted-by-section-261</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-263-power-to-alter-benefits-to-which-section-261-applies</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-264-annual-parties-and-functions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-265-third-party-entertainment</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-266-exemption-of-non-cash-vouchers-for-exempt-benefits</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-267-exemption-of-credit-tokens-used-for-exempt-benefits</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-268-exemption-of-vouchers-and-tokens-for-incidental-overnight-expenses</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-269-exemption-where-benefits-or-money-obtained-in-connection-with-taxable-car-or-van-or-exempt-heavy-goods-vehicle</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-270-exemption-for-small-gifts-of-vouchers-and-tokens-from-third-parties</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-270a-limited-exemption-for-qualifying-childcare-vouchers</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-270b-meaning-of-relevant-earnings-amount-and-required-time</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-270aa-meaning-of-eligible-employee-itepa-2003-s-270aa</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-271-limited-exemption-of-removal-benefits-and-expenses-general</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-276-meaning-of-residence-former-residence-and-new-residence-etc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-275-meaning-of-the-employment-change</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-274-meaning-of-the-limitation-day</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-273-conditions-applicable-to-change-of-residence</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-272-removal-benefits-and-expenses-to-which-section-271-applies</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-280-transporting-belongings</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-286-power-to-amend-sections-277-to-285</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-285-replacement-of-domestic-goods</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-284-bridging-loan-expenses</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-283-exclusion-from-section-281-of-taxable-car-and-van-facilities</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-282-exclusion-from-section-281-of-benefits-and-expenses-where-deduction-allowed</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-281-travelling-and-subsistence</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-279-disposal-benefits-and-expenses</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-278-abortive-acquisition-benefits-and-expenses</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-277-acquisition-benefits-and-expenses</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-287-limit-on-exemption</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-289-relief-for-certain-bridging-loans-not-qualifying-for-exemption-under-section-288</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-288-limited-exemption-of-certain-bridging-loans-connected-with-employment-moves</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-289a-exemption-for-paid-or-reimbursed-expenses-itepa-2003-s-289a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-289b-approval-to-pay-or-reimburse-expenses-at-a-flat-rate-itepa-2003-s-289b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-289c-revocation-of-approvals-itepa-2003-s-289c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-289d-exemption-for-other-benefits-itepa-2003-s-289d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-289e-anti-avoidance-itepa-2003-s-289e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-290a-accommodation-outgoings-of-ministers-of-religion</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-290c-provisions-of-benefits-code-not-applicable-to-lower-paid-ministers-of-religion-itepa-2003-s-290c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-290-accommodation-benefits-of-ministers-of-religion</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-290b-allowances-paid-to-ministers-of-religion-in-respect-of-accommodation-outgoings</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-290d-meaning-of-lower-paid-employment-as-a-minister-of-religion-itepa-2003-s-290d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-290e-calculation-of-earnings-rate-for-a-tax-year-itepa-2003-s-290e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-290f-extra-amounts-to-be-added-in-connection-with-a-car-itepa-2003-s-290f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-290g-related-employments-itepa-2003-s-290g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-291-termination-payments-to-mps-and-others-ceasing-to-hold-office</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-292-accommodation-expenses-of-mps</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-293-overnight-expenses-of-other-elected-representatives</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-293a-uk-travel-and-subsistence-expenses-of-mps</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-293b-uk-travel-expenses-of-other-elected-representatives</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-294-european-travel-expenses-of-mps-and-other-representatives</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-295-transport-and-subsistence-for-government-ministers-etc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-295a-travel-expenses-of-members-of-local-authorities-etc-itepa-2003-s-295a-tbp</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-297d-armed-forces-accommodation-allowances-itepa-2003-s-297d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-296-armed-forces-leave-travel-facilities</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-297-armed-forces-food-drink-and-mess-allowances</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-297a-armed-forces-the-operational-allowance</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-297b-armed-forces-the-council-tax-relief</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-297c-armed-forces-continuity-of-education-allowance</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-298-reserve-and-auxiliary-forces-training-allowances</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-299-crown-employees-foreign-service-allowances</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-299a-voluntary-office-holders-compensation-for-lost-employment-income-itepa-2003-s-299a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-299b-voluntary-office-holders-payments-in-respect-of-expenses-itepa-2003-s-299b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-300-consuls</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-301-official-agents</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-302-consular-employees</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-303-visiting-forces-and-staff-of-designated-allied-headquarters</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-304a-experts-seconded-to-other-european-union-bodies</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-304-experts-seconded-to-european-commission</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-305-offshore-oil-and-gas-workers-mainland-transfers</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-306-miners-etc-coal-and-allowances-in-lieu-of-coal</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-306a-carers-board-and-lodging-itepa-2003-s-306a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-306b-limited-exemption-sporting-testimonial-payments-itepa-2003-s-306b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-307-death-or-retirement-benefit-provision</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-308-exemption-of-contributions-to-approved-personal-pension-arrangements</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-308a-exemption-of-contributions-to-overseas-pension-scheme</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-308b-independent-advice-respect-conversions-transfers-pension-scheme-benefits-itepa-2003-s-308b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-308c-provision-pensions-advice-limited-exemption-itepa-2003-s-308c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-309-limited-exemptions-for-statutory-redundancy-payments</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-310-counselling-and-other-outplacement-services</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-311-retraining-courses</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-312-recovery-of-tax</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-312a-limited-exemption-for-qualifying-bonus-payments</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-312b-qualifying-bonus-payments</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-312c-section-312b-the-participation-and-equality-requirements</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-312d-section-312b-the-trading-requirement</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-312e-section-312b-the-indirect-employee-ownership-requirement</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-312f-section-312b-the-office-holder-requirement</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-312g-service-company</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-312h-excluded-payments</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-312i-interpretation-of-chapter-10a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-314-council-tax-etc-paid-for-certain-living-accommodation</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-313-repairs-and-alterations-to-living-accommodation</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-315-limited-exemption-for-expenses-connected-with-certain-living-accommodation</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-316-accommodation-supplies-and-services-used-in-employment-duties</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-316a-homeworkers-additional-household-expenses</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-317-subsidised-meals</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-318d-childcare-power-to-vary-exempt-amount-and-qualifying-conditions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-318b-childcare-meaning-of-care-child-and-parental-responsibility</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-318-childcare-exemption-for-employer-provided-care</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-318a-childcare-limited-exemption-for-other-care</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-318aa-meaning-of-relevant-earnings-amount-and-required-time</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-318c-childcare-meaning-of-qualifying-child-care</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-318aza-meaning-of-eligible-employee-itepa-2003-s-318aza</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-320-limited-exemption-for-computer-equipment</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-319-mobile-telephones</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-320a-eye-tests-and-special-corrective-appliances</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-320b-health-screening-and-medical-check-ups</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-320c-recommended-medical-treatment</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-323-long-service-awards-itepa-2003-s-323</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-322-suggestion-awards-the-permitted-maximum-itepa-2003-s-322</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-321-suggestion-awards-itepa-2003-s-321</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-323a-trivial-benefits-provided-employers-itepa-2003-s-323a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-323b-section-323a-calculation-available-exempt-amount-itepa-2003-s-323b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-323c-power-amend-sections-323a-323b-itepa-2003-s-323c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-324-small-gifts-from-third-parties-itepa-2003-s-324</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-325-overseas-medical-treatment-itepa-2003-s-325</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-325a-health-and-employment-insurance-payments-itepa-2003-s-325a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-326-expenses-incidental-to-transfer-of-a-kind-not-normally-met-by-transferor-itepa-2003-s-326</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-326a-fees-relating-to-monitoring-schemes-relating-to-vulnerable-persons</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-326b-advice-relating-to-proposed-employee-shareholder-agreements-itepa-2003-s-326b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-327-deductions-from-earnings-general</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-328-the-income-from-which-deductions-may-be-made</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-329-deductions-from-earnings-not-to-exceed-earnings</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-330-prevention-of-double-deductions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-331-order-for-making-deductions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-332-meaning-of-the-deductibility-provisions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-334-effect-of-reimbursement-etc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-333-scope-of-this-chapter-expenses-paid-by-the-employee</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-335-application-of-deductions-provisions-earnings-charged-on-receipt-and-earnings-charged-on-remittance</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-336-deductions-for-expenses-the-general-rule</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-339a-travel-necessary-attendance-employment-intermediaries-itepa-2003-s-339a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-337-travel-in-performance-of-duties</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-338-travel-for-necessary-attendance</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-339-meaning-of-workplace-and-permanent-workplace</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-342-travel-between-employments-where-duties-performed-abroad</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-341-travel-at-start-or-finish-of-overseas-employment</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-340-travel-between-group-employments</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-340a-travel-between-linked-employments-itepa-2003-s-340a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-345-decisions-of-an-officer-of-revenue-and-customs-under-section-344</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-344-deduction-for-annual-subscriptions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-343-deduction-for-professional-membership-fees</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-350-connected-contracts</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-349-meaning-of-qualifying-insurance-contract</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-348-liabilities-related-to-the-employment</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-347-payments-made-after-leaving-the-employment</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-346-deduction-for-employee-liabilities</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-351-expenses-of-ministers-of-religion</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-352-limited-deduction-for-agency-fees-paid-by-entertainers</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-355-deductions-for-corresponding-payments-by-non-domiciled-employees-with-foreign-employers</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-354-disallowance-of-expenses-relating-to-earnings-taxed-on-different-basis-or-untaxed</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-353-deductions-from-earnings-charged-on-remittance</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-357-business-entertainment-and-gifts-exception-where-employers-expenses-disallowed</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-356-disallowance-of-business-entertainment-and-gifts-expenses</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-358-business-entertainment-and-gifts-other-exceptions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-360a-social-security-contributions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-360-disallowance-of-certain-accommodation-expenses-of-mps-and-other-representatives</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-359-disallowance-of-travel-expenses-mileage-allowances-and-reliefs</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-361-scope-of-this-chapter-cost-of-benefits-deductible-as-if-paid-by-employee</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-362-deductions-where-non-cash-voucher-provided</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-363-deductions-where-credit-token-provided</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-364-deductions-where-living-accommodation-provided</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-365-deductions-where-employment-related-benefit-provided</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-366-scope-of-this-chapter-amounts-fixed-by-treasury</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-367-fixed-sum-deductions-for-repairing-and-maintaining-work-equipment</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-368-fixed-sum-deductions-from-earnings-payable-out-of-public-revenue</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-369-scope-of-this-chapter-earnings-representing-benefits-or-reimbursed-expenses</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-370-travel-costs-and-expenses-where-duties-performed-abroad-employees-travel</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-371-travel-costs-and-expenses-where-duties-performed-abroad-visiting-spouses-civil-partners-or-childs-travel</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-372-where-seafarers-duties-are-performed</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-373-non-domiciled-employees-travel-costs-and-expenses-where-duties-performed-in-uk</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-374-non-domiciled-employees-spouses-civil-partners-or-childs-travel-costs-and-expenses-where-duties-performed-in-uk</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-375-meaning-of-qualifying-arrival-date</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-376-foreign-accommodation-and-subsistence-costs-and-expenses-overseas-employments</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-377-costs-and-expenses-in-respect-of-personal-security-assets-and-services</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-378-deduction-from-seafarers-earnings-eligibility</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-379-calculating-the-deduction</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-380-limit-on-deduction-where-uk-duties-etc-make-amount-unreasonable</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-381-taking-account-of-other-deductions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-382-duties-on-board-ship</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-383-place-of-performance-of-incidental-duties</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-384-meaning-of-employment-as-a-seafarer</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-385-meaning-of-ship</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-386-charge-on-payments-to-non-approved-retirement-benefits-schemes</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-387-meaning-of-non-approved-retirement-benefits-scheme</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-388-apportionment-of-payments-in-respect-of-more-than-one-employee</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-389-exception-employment-where-earnings-not-within-main-charging-provisions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-390-exception-non-domiciled-employees-with-foreign-employers</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-391-exception-seafarers-with-overseas-earnings</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-392-relief-where-no-benefits-are-paid-or-payable</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-393-application-of-this-chapter</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-393a-employer-financed-retirement-benefits-scheme</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-393b-relevant-benefits</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-394-charge-on-benefit-to-which-this-chapter-applies</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-394a-temporary-non-residents</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-395-reduction-where-employee-has-contributed</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-395a-benefits-under-old-section-222-schemes-not-taxed-by-virtue-of-section-394</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-396-certain-lump-sums-not-taxed-by-virtue-of-section-394</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-397-certain-lump-sums-calculation-of-amount-taxed-by-virtue-of-section-394</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-395b-exemption-reduction-foreign-service-itepa-2003-s-395b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-395c-meaning-foreign-service-section-395b-itepa-2003-s-395c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-398-valuation-of-benefits</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-399-employment-related-loans-interest-treated-as-paid</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-399a-responsible-person</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-400-interpretation</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-402-meaning-of-benefit</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-401-application-of-this-chapter</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-402e-meaning-trigger-date-post-employment-notice-period-section-402d-itepa-2003-s-402e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-402d-post-employment-notice-pay-itepa-2003-s-402d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-402c-termination-awards-section-402b-applies-itepa-2003-s-402c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-402b-termination-awards-not-benefiting-threshold-treated-earnings-itepa-2003-s-402a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-402a-split-payments-benefits-sections-402b-403-itepa-2003-s-402a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-403-charge-on-payment-or-other-benefit</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-404-how-the-30000-threshold-applies</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-404a-amounts-charged-to-be-treated-as-highest-part-of-total-income</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-404b-power-vary-threshold-itepa-2003-s-404a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-414c-reduction-in-other-cases-of-foreign-service-as-seafarer-itepa-2003-s-414c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-414b-exception-in-certain-cases-of-foreign-service-as-seafarer-itepa-2003-s-414b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-414-reduction-in-other-cases-of-foreign-service</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-413a-exception-for-payment-of-certain-legal-costs</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-413-exception-in-certain-cases-of-foreign-service</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-412-exception-for-payments-and-benefits-provided-by-foreign-governments-etc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-411-exception-for-payments-and-benefits-for-forces</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-410-exception-for-payments-and-benefits-in-respect-of-employee-liabilities-and-indemnity-insurance-individual-deceased</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-409-exception-for-payments-and-benefits-in-respect-of-employee-liabilities-and-indemnity-insurance</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-408-exception-for-contributions-to-registered-pension-schemes</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-407-exception-for-payments-and-benefits-under-tax-exempt-pension-schemes</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-406-exception-for-death-or-disability-payments-and-benefits</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-405-exception-for-certain-payments-exempted-when-received-as-earnings</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-414a-exception-for-payments-and-benefits-under-section-615-3-schemes-itepa-2003-s-414a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-416-notional-interest-treated-as-paid-if-amount-charged-for-beneficial-loan</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-415-valuation-of-benefits</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-417-scope-of-part-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-419-negative-amounts-treated-as-nil</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-418-other-related-provisions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-421a-meaning-of-consideration</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-421-meaning-of-market-value-etc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-420-meaning-of-securities-etc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-421g-exclusions-approved-plan-or-scheme-securities</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-421i-consideration-for-acquisition-of-employment-related-securities</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-421h-meaning-of-employee-controlled-etc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-421f-exclusions-public-offers</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-421e-exclusions-residence-etc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-421d-replacement-and-additional-securities-and-changes-in-interests</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-421c-associated-persons</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-421b-application-of-chapters-2-to-4a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-421l-persons-to-whom-section-421j-applies</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-421k-reportable-events</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-421jf-appeals</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-421je-assessment-of-penalties</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-421jd-penalty-if-information-not-given-correctly</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-421jc-penalties-for-late-returns</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-421jb-returns-to-be-given-electronically</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-421ja-annual-returns</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-421j-duty-to-provide-information</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-422-application-of-this-chapter</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-424-exceptions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-423-restricted-securities-and-restricted-interest-in-securities</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-425-no-charge-in-respect-of-acquisition-in-certain-cases</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-429-case-outside-charge-under-section-426</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-434-minor-definitions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-433-duty-to-notify-events-resulting-in-charges-under-section-427</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-432-definitions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-431b-securities-acquired-for-purpose-of-avoidance</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-431a-shares-under-tax-advantaged-plan-or-scheme</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-431-election-for-full-or-partial-disapplication-of-this-chapter</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-430a-application-of-this-chapter-where-securities-exchanged-for-further-securities</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-430-election-for-outstanding-restrictions-to-be-ignored</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-428a-relief-for-secondary-class-1-contributions-met-by-employee</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-428-amount-of-charge</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-427-chargeable-events</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-426-charge-on-occurrence-of-chargeable-event</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-435-application-of-this-chapter</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-436-convertible-securities</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-437-adjustment-of-charge</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-438-charge-on-occurrence-of-chargeable-event</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-439-chargeable-events</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-440-amount-of-charge</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-441-amount-of-gain-realised-on-occurrence-of-chargeable-event</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-442-amount-of-consideration-given-for-entitlement-to-convert</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-442a-relief-for-secondary-class-1-contributions-met-by-employee</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-443-case-outside-charge-under-section-438</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-444-definitions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-445-duty-to-notify-conversions-of-shares</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-446-minor-definitions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-446a-application-of-this-chapter</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-446b-charge-on-acquisition</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-446c-amount-of-charge</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-446d-restricted-securities-and-convertible-securities</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-446e-charge-on-restricted-securities</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-446f-adjustment-of-market-value-conditional-interests</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-446g-adjustment-of-market-value-consideration-for-entitlement-to-convert</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-446h-adjustment-of-market-value-charge-on-conversion</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-446i-adjustment-of-consideration-or-benefit-received</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-446ia-disapplication-of-exceptions-from-charges</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-446j-definitions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-446k-application-of-this-chapter</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-446l-charge-on-non-commercial-increases</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-446m-securities-subject-to-restriction-on-valuation-date</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-446n-securities-subject-to-restriction-during-relevant-period</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-446na-disapplication-of-exceptions-from-charges</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-446o-relevant-period-and-valuation-date</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-446p-definitions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-446q-application-of-this-chapter</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-446r-case-outside-this-chapter</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-446s-notional-loan</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-446t-amount-of-notional-loan</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-446u-discharge-of-notional-loan</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-446ua-pre-acquisition-avoidance-cases</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-446v-chapter-to-be-additional-to-other-income-tax-charges</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-446w-definitions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-446x-application-of-this-chapter</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-446y-amount-treated-as-income</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-446z-definitions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-447-charge-on-other-chargeable-benefits-from-securities</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-450-definitions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-449-case-outside-this-chapter</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-448-amount-of-charge</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-452-former-cases-outside-charge-under-section-449</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-451-former-amount-of-charge</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-459-former-amount-of-charge</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-460-former-cases-outside-charge-under-section-457</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-458-former-chargeable-benefits</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-457-former-charge-on-other-chargeable-benefits-from-shares</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-466-duty-to-notify-chargeable-events-and-chargeable-benefits</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-465-duty-to-notify-acquisitions-of-shares-or-interests-in-shares</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-464-application-to-interests-in-shares</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-463-disposals-of-shares-to-connected-persons-etc-ignored</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-462-company-reorganisations-etc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-461-related-acquisitions-of-additional-shares</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-470-minor-definitions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-469-shares-held-by-outside-shareholders</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-468-meaning-of-employee-controlled</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-467-meaning-of-dependent-subsidiary</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-456-former-cases-outside-charge-under-section-453</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-455-former-amount-of-charge</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-454-former-chargeable-increases</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-453-former-charge-on-increase-in-value-of-shares-dependent-subsidiary</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-451-application-of-this-chapter</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-452-market-value-on-acquisition</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-453-taxable-amount-under-chapter-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-454-deemed-election-for-disapplication-of-chapter-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-455-disapplication-of-chapter-3b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-456-meaning-of-intellectual-property-and-transfer</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-457-meaning-of-research-institution</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-458-meaning-of-involved-in-research</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-459-transfer-of-intellectual-property-by-controlled-company</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-460-definitions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-471-options-to-which-this-chapter-applies</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-474-cases-where-this-chapter-does-not-apply</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-473-introduction-to-taxation-of-securities-options</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-472-associated-persons</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-475-no-charge-in-respect-of-acquisition-of-option</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-479-amount-of-gain-realised-on-occurrence-of-chargeable-event</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-482-relief-for-special-contribution-met-by-employee</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-481-relief-for-secondary-class-1-contributions-met-by-employee</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-480-deductible-amounts</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-478-amount-of-charge</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-477-chargeable-events</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-476-charge-on-occurrence-of-chargeable-event</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-484-definitions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-483-application-of-this-chapter-where-option-exchanged-for-another</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-487-minor-definitions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-486-duty-to-notify-matters-relating-to-share-options</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-485-application-of-this-chapter-where-share-option-exchanged-for-another</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-488-share-incentive-plans-sips</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-489-operation-of-tax-advantages-in-connection-with-schedule-2-sip</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-493-no-charge-on-acquisition-of-dividend-shares</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-492-no-charge-on-partnership-share-money-deducted-from-salary</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-491-no-charge-on-award-of-shares-as-taxable-benefit</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-490-no-charge-on-award-or-acquisition-of-shares-general</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-496-no-charge-on-cash-dividend-retained-for-reinvestment</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-495-no-charge-on-increase-in-value-of-shares-in-dependent-subsidiary</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-494-no-charge-on-removal-of-restrictions-applying-to-shares</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-498-no-charge-on-shares-ceasing-to-be-subject-to-plan-in-certain-circumstances</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-497-limitations-on-charges-on-shares-ceasing-to-be-subject-to-plan</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-499-no-charge-in-respect-of-incidental-expenditure</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-500-operation-of-tax-charges-in-connection-with-schedule-2-sip</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-502-meaning-of-capital-receipt-in-section-501</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-504-charge-on-cancellation-payments-in-respect-of-partnership-share-agreement</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-503-charge-on-partnership-share-money-paid-over-to-employee</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-501-charge-on-capital-receipts-in-respect-of-plan-shares</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-508-identification-of-shares-ceasing-to-be-subject-to-plan</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-507-charge-on-disposal-of-beneficial-interest-during-holding-period</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-506-charge-on-partnership-shares-ceasing-to-be-subject-to-plan</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-505-charge-on-free-or-matching-shares-ceasing-to-be-subject-to-plan</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-514-capital-receipts-paye-deductions-to-be-made-by-trustees</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-513-capital-receipts-payments-by-trustees-to-employer-company</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-512-disposal-of-beneficial-interest-by-participant</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-511-paye-deductions-to-be-made-by-trustees-on-shares-ceasing-to-be-subject-to-plan</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-510-payments-by-trustees-to-employer-company-on-shares-ceasing-to-be-subject-to-plan</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-509-modification-of-section-696-where-charge-on-shares-ceasing-to-be-subject-to-plan</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-515-tax-advantages-and-charges-under-other-acts</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-517-share-options-to-which-this-chapter-applies</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-516-saye-option-schemes</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-518-no-charge-in-respect-of-receipt-of-option</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-519-no-charge-in-respect-of-exercise-of-option</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-520-no-charge-in-respect-of-post-acquisition-benefits</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-521-csop-schemes</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-522-share-options-to-which-this-chapter-applies</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-523-no-charge-in-respect-of-receipt-of-option</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-524-no-charge-in-respect-of-exercise-of-option</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-525-no-charge-in-respect-of-post-acquisition-benefits</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-526-charge-where-option-granted-at-a-discount</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-527-enterprise-management-incentives-qualifying-options</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-528-no-charge-on-receipt-of-qualifying-option</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-529-scope-of-tax-advantages-option-must-be-exercised-within-10-years</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-530-no-charge-on-exercise-of-option-to-acquire-shares-at-market-value</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-531-limitation-of-charge-on-exercise-of-option-to-acquire-shares-below-market-value</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-532-modified-tax-consequences-following-disqualifying-events</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-533-disqualifying-events</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-534-disqualifying-events-relating-to-relevant-company</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-535-disqualifying-events-relating-to-employee</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-536-other-disqualifying-events</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-537-alterations-of-share-capital-for-purposes-of-section-536</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-538-share-conversions-excluded-for-purposes-of-section-536</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-539-csop-and-other-options-relevant-for-purposes-of-section-536</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-540-no-charge-on-acquisition-of-shares-as-taxable-benefit</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-541-effects-on-other-income-tax-charges</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-542-exemption-offer-made-to-public-and-employees</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-543-discount-not-covered-by-exemption-in-section-542</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-544-exemption-different-offers-made-to-public-and-employees</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-545-discount-not-covered-by-exemption-in-section-544</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-546-meaning-of-being-entitled-on-similar-terms</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-547-meaning-and-amount-or-value-of-registrant-discount</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-548-minor-definitions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-549-application-of-this-chapter</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-550-meaning-of-employee-benefit-trust</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-551-qualifying-disposals-for-purposes-of-section-550</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-552-attribution-of-interest-in-company-to-beneficiary-or-associate</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-553-meaning-of-appropriate-percentage-for-purposes-of-section-552</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554-attribution-of-further-interest-in-company</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554a-application-of-chapter-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554af-section-554aa-supplementary-itepa-2003-s-554af</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554ae-section-554aa-meaning-of-material-interest-itepa-2003-s-554ae</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554ad-section-554aa-meaning-of-director-itepa-2003-s-554ad</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554ac-meaning-of-excluded-transaction-itepa-2003-s-554ac</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554ab-meaning-of-relevant-transaction-itepa-2003-s-554ab</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554aa-application-of-chapter-2-close-companies-itepa-2003-s-554aa</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554b-relevant-steps-earmarking-etc-of-sum-of-money-or-asset</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554c-relevant-steps-payment-of-sum-transfer-of-asset-etc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554d-relevant-steps-making-asset-available</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554e-exclusions-steps-under-certain-schemes-etc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554f-exclusions-commercial-transactions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554g-exclusions-transactions-under-employee-benefit-packages</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554h-exclusions-earmarking-of-deferred-remuneration</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554i-exclusions-introduction-to-sections-554j-to-554m</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554j-exclusions-earmarking-for-employee-share-schemes-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554k-exclusions-earmarking-for-employee-share-schemes-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554l-exclusions-earmarking-for-employee-share-schemes-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554m-exclusions-earmarking-for-employee-share-schemes-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554n-exclusions-other-cases-involving-employment-related-securities-etc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554o-exclusions-employee-car-ownership-schemes</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554oa-exclusions-transfer-employment-related-loans-itepa-2003-s-554oa</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554p-exclusions-employment-income-exemptions-under-part-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554q-exclusions-income-arising-from-earmarked-sum-or-asset</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554r-exclusions-acquisitions-out-of-sums-or-assets</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554ra-exclusions-relevant-repayments-itepa-2003-s-554ra</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554s-exclusions-pension-income-chargeable-under-part-9-etc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554t-exclusions-employee-pension-contributions-itepa-2003-s-554t</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554u-exclusions-pre-6-april-2006-contributions-to-employer-financed-retirement-benefit-schemes</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554v-exclusions-purchases-of-annuities-out-of-pension-scheme-rights</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554xa-exclusions-payments-respect-tax-liability-itepa-2003-s-554xa</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554x-exclusions-transfers-between-certain-foreign-pension-schemes</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554w-exclusions-certain-retirement-benefits-etc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554y-power-to-exclude-other-relevant-steps</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554z-interpretation-general</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554z1-interpretation-persons-linked-with-a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554z2-value-of-relevant-step-to-count-as-employment-income</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554z2a-exception-to-section-554z21-close-companies-itepa-2003-s-554z2a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554z3-value-of-relevant-step</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554z4-residence-issues</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554z5-overlap-with-earlier-relevant-step</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554z6-overlap-with-certain-earnings</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554z7-exercise-price-of-share-options</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554z8-cases-where-consideration-given-for-relevant-step</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554z4a-temporary-non-residents-itepa-2003-s-554z4a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554z9-remittance-basis-a-is-ordinarily-uk-resident</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554z10-remittance-basis-a-is-not-ordinarily-resident</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554z11-remittance-basis-supplementary</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554z11a-temporary-non-residents-itepa-2003-s-554z11a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554z11b-earlier-income-tax-liability-application-section-554z11c-itepa-2003-s-554z11b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554z11c-earlier-income-tax-liability-treatment-payments-itepa-2003-s-554z11c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554z11d-earlier-income-tax-liability-provisional-payments-tax-itepa-2003-s-554z11d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554z11e-application-provisional-payments-treated-payment-tax-itepa-2003-s-554z11e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554z11f-provisional-payments-tax-provision-itepa-2003-s-554z11f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554z11g-earlier-income-tax-liability-supplementary-provision-itepa-2003-s-554z11g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554z12-relevant-step-taken-after-as-death-etc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554z13-subsequent-income-tax-liability</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554z14-relief-where-earmarking-not-followed-by-further-relevant-step</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554z15-location-of-employment-duties</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554z16-application-etc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554z17-employer-etc-to-be-treated-as-relevant-third-person-etc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554z18-earmarking-etc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554z19-provision-of-security</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554z20-valuation-of-step-within-section-554z19</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-554z21-relief-for-earmarking-or-security-not-followed-by-contribution-or-relevant-benefit</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-555-former-employee-entitled-to-deduction-in-calculating-net-income</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-556-deductible-payments-made-outside-the-time-limits-allowed</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-556a-deductible-payments-made-pursuant-to-tax-avoidance-arrangements</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-557-deductible-payments-wholly-or-partly-borne-by-the-former-employer-etc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-558-meaning-of-deductible-payment</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-559-liabilities-related-to-the-former-employment</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-560-meaning-of-qualifying-insurance-contract</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-561-connected-contracts</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-562-meaning-of-former-employee-and-employment</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-563-other-interpretation</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-564-application-of-this-part-to-office-holders</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-565-structure-of-part-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-566-nature-of-charge-to-tax-on-pension-income-and-relevant-definitions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-567-amount-charged-to-tax</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-567a-cases-in-which-part-7a-has-applied-to-source-of-pension-income</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-568-person-liable-for-tax</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-569-united-kingdom-pensions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-570-pension-interpretation</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-571-taxable-pension-income</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-572-person-liable-for-tax</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-572a-temporary-non-residents</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-573-foreign-pensions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-574-pension-interpretation</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-575-taxable-pension-income</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-576-person-liable-for-tax</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-576a-temporary-non-residents</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-574a-pension-relevant-lump-sums</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-577-united-kingdom-social-security-pensions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-578-taxable-pension-income</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-579-person-liable-for-tax</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-579a-pensions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-579b-taxable-pension-income</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-579c-person-liable-for-tax</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-579ca-temporary-non-residents</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-579d-interpretation</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-579cza-exemption-beneficiaries-income-withdrawal-cases-itepa-2003-s-579cza</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-580-pensions-and-annuities</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-581-taxable-pension-income</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-582-person-liable-for-tax</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-583-unauthorised-payments</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-584-taxable-pension-income</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-585-person-liable-for-tax</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-586-meaning-of-retirement-benefits-scheme-etc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-587-application-to-marine-pilots-benefit-fund</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-588-meaning-of-employee-former-civil-partner-and-ex-spouse</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-589-regulations</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-590-annuities</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-591-taxable-pension-income</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-592-person-liable-for-tax</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-593-unauthorised-payments-application-of-section-583</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-594-meaning-of-former-approved-superannuation-fund</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-595-annuities</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-596-taxable-pension-income</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-597-person-liable-for-tax</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-598-income-withdrawals</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-599-taxable-pension-income</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-600-person-liable-for-tax</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-601-unauthorised-personal-pension-payments</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-602-taxable-pension-income</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-603-person-liable-for-tax</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-604-meaning-of-personal-pension-scheme-and-related-expressions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-605-annuities</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-606-meaning-of-retirement-annuity-contract</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-607-taxable-pension-income</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-608-person-liable-for-tax</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-609-annuities-for-the-benefit-of-dependants</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-610-annuities-under-non-registered-occupational-pension-schemes</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-611-annuities-in-recognition-of-anothers-services</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-612-taxable-pension-income-uk-annuities-itepa-2003-s-612</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-613-taxable-pension-income-foreign-annuities-itepa-2003-s-613</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-614-person-liable-for-tax-itepa-2003-s-614</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-611a-exemptions-from-sections-609-to-611-itepa-2003-s-611a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-615-certain-overseas-government-pensions-paid-in-the-united-kingdom-itepa-2003-s-615</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-616-taxable-pension-income-itepa-2003-s-616</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-617-deduction-allowed-from-taxable-pension-income-itepa-2003-s-617</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-618-person-liable-for-tax-itepa-2003-s-618</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-619-the-house-of-commons-members-fund-itepa-2003-s-619</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-620-meaning-of-house-of-commons-members-fund-itepa-2003-s-620</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-621-taxable-pension-income-itepa-2003-s-621</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-622-person-liable-for-tax-itepa-2003-s-622</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-623-return-of-surplus-employee-additional-voluntary-contributions-itepa-2003-s-623</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-624-taxable-pension-income-itepa-2003-s-624</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-625-person-liable-for-tax-itepa-2003-s-625</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-626-income-tax-treated-as-paid-itepa-2003-s-626</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-627-meaning-of-grossing-up-itepa-2003-s-627</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-628-interpretation-itepa-2003-s-628</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-629-pre-1973-pensions-paid-under-the-overseas-pensions-act-1973-itepa-2003-s-629</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-630-interpretation-itepa-2003-s-630</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-631-taxable-pension-income-itepa-2003-s-631</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-632-person-liable-for-tax-itepa-2003-s-632</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-633-voluntary-annual-payments-itepa-2003-s-633</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-634-taxable-pension-income-uk-voluntary-annual-payments-itepa-2003-s-634</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-635-taxable-pension-income-foreign-voluntary-annual-payments-itepa-2003-s-635</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-636-person-liable-for-tax-itepa-2003-s-636</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-636a-exemption-for-certain-lump-sums-under-registered-pension-schemes-itepa-2003-s-636a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-636b-trivial-commutation-and-winding-up-lump-sums-itepa-2003-s-636b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-636c-trivial-commutation-and-winding-up-lump-sum-death-benefits-itepa-2003-s-636c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-636aa-taxable-lump-sum-death-benefits-itepa-2003-s-636aa</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-637d-uncrystallised-funds-pension-lump-sums-itepa-2003-s-637d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-637e-short-service-refund-lump-sum-itepa-2003-s-637e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-637f-refund-of-excess-contributions-lump-sums-itepa-2003-s-637f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-637g-trivial-commutation-lump-sums-and-winding-up-lump-sums-itepa-2003-s-637g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/637h-defined-benefits-lump-sum-death-benefits-itepa-2003-s-637h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-637i-pension-protection-lump-sum-death-benefits-itepa-2003-s-637i</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-637j-uncrystallised-funds-lump-sum-death-benefits-itepa-2003-s-637j</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-637k-annuity-protection-lump-sum-death-benefits-itepa-2003-s-637k</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-637l-drawdown-pension-fund-lump-sum-death-benefits-itepa-2003-s-637l</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-637m-flexi-access-drawdown-lump-sum-death-benefits-itepa-2003-s-637m</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-637n-trivial-commutation-lump-sum-death-benefits-itepa-2003-s-637n</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-637p-individual-s-lump-sum-allowance-itepa-2003-s-637p</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-637q-availability-of-individual-s-lump-sum-allowance-itepa-2003-s-637q</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-637r-individual-s-lump-sum-and-death-benefit-allowance-itepa-2003-s-637r</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-637s-availability-of-individual-s-lump-sum-and-death-benefit-allowance-itepa-2003-s-637s</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-637t-section-637s-multiple-lump-sum-death-benefits-paid-itepa-2003-s-637t</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-637u-interpretation-of-chapter-itepa-2003-s-637u</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-637-exemption-for-lump-sums-provided-under-certain-pension-schemes-etc-itepa-2003-s-637</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-645-social-security-pensions-increases-in-respect-of-children-itepa-2003-s-645</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-642a-netherlands-benefit-act-victims-persecution-1940-1945-itepa-2003-s-642a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-646f-interpretation-of-sections-646b-to-646e-itepa-2003-s-646f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-646e-non-registered-schemes-beneficiaries-annuities-from-drawdown-funds-itepa-2003-s-646e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-646d-non-registered-schemes-beneficiaries-annuities-from-unused-funds-itepa-2003-s-646d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-646c-registered-schemes-beneficiaries-annuities-from-drawdown-funds-itepa-2003-s-646c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-646b-registered-schemes-beneficiaries-annuities-from-unused-funds-itepa-2003-s-646b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-646a-foreign-pensions-of-consular-employees-itepa-2003-s-646a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-646-former-miners-etc-coal-and-allowances-in-lieu-of-coal-itepa-2003-s-646</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-638-awards-for-bravery-itepa-2003-s-638</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-644a-health-and-employment-insurance-payments-itepa-2003-s-644a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-644-pensions-payable-where-employment-ceased-due-to-disablement-itepa-2003-s-644</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-643-malawi-trinidad-and-tobago-and-zambia-government-pensions-itepa-2003-s-643</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-642-compensation-for-national-socialist-persecution-itepa-2003-s-642</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-641-wounds-and-disability-pensions-itepa-2003-s-641</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-640a-lump-sums-provided-under-armed-forces-early-departure-scheme-itepa-2003-s-640a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-640-exemption-under-section-639-where-income-withheld-itepa-2003-s-640</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-639-pensions-in-respect-of-death-due-to-military-or-war-service-itepa-2003-s-639</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-647-introduction-and-meaning-of-foreign-residence-condition-etc-itepa-2003-s-647</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-648-the-central-african-pension-fund-itepa-2003-s-648</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-649-commonwealth-government-pensions-itepa-2003-s-649</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-650-oversea-superannuation-scheme-itepa-2003-s-650</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-651-overseas-pensions-act-1973-itepa-2003-s-651</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-652-overseas-service-act-1958-itepa-2003-s-652</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-653-overseas-service-pensions-fund-itepa-2003-s-653</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-654-the-pensions-india-pakistan-and-burma-act-1955-itepa-2003-s-654</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-655-structure-of-part-10-itepa-2003-s-655</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-656-nature-of-charge-to-tax-on-social-security-income-itepa-2003-s-650</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-657-meaning-of-social-security-income-taxable-benefits-etc-itepa-2003-s-657</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-658-amount-charged-to-tax-itepa-2003-s-658</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-659-person-liable-for-tax-itepa-2003-s-659</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-660-taxable-benefits-uk-benefits-table-a-itepa-2003-s-660-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-661-taxable-social-security-income-itepa-2003-s-661</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-662-person-liable-for-tax-itepa-2003-s-662</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-663-long-term-incapacity-benefit-previous-entitlement-to-invalidity-benefit-itepa-2003-s-663</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-664-short-term-incapacity-benefit-not-payable-at-the-higher-rate-itepa-2003-s-664</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-665-exempt-unless-payable-to-member-of-couple-involved-in-trade-dispute-itepa-2003-s-665</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-666-child-maintenance-bonus-itepa-2003-s-666</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-671-amounts-in-excess-of-taxable-maximum-itepa-2003-s-671</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-672-taxable-maximum-general-itepa-2003-s-672</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-673-taxable-maximum-income-based-jobseekers-allowance-itepa-2003-s-673</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-674-taxable-maximum-contribution-based-jobseekers-allowance-itepa-2003-s-674</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-675-interpretation-itepa-2003-s-675</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-676-increases-in-respect-of-children-itepa-2003-s-676</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-677-uk-social-security-benefits-wholly-exempt-from-tax-table-b-itepa-2003-s-677</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-678-taxable-benefits-foreign-benefits-itepa-2003-s-678</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-681a-foreign-benefits-of-consular-employees-itepa-2003-s-681a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-681b-high-income-child-benefit-charge-itepa-2003-s-681b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-681c-the-amount-of-the-charge-itepa-2003-s-681c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-681d-extension-of-charge-in-cases-where-child-not-living-with-claimant-itepa-2003-s-681d</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-690-employee-non-resident-etc-itepa-2003-s-690</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/section-688b-travel-expenses-workers-providing-services-intermediaries-recovery-unpaid-tax-itepa-2003-s-688b</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/29-prohibited-shares-itepa-2003-sch-2-para-29</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/30-only-certain-kinds-of-restriction-allowed-itepa-sch-2-para-30</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/33-permitted-restrictions-pre-emption-conditions-itepa-2003-sch-2-para-33</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/36-the-holding-period-itepa-2003-sch-2-para-36</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/43-partnership-shares-introduction-itepa-2003-sch-2-para-43</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/57-access-to-partnership-shares-itepa-2003-sch-2-para-57</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/58-matching-shares-introduction-itepa-2003-sch-2-para-58</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/60</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/65-general-requirements-as-to-dividend-shares-itepa-2003-sch-2-para-65</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/67-holding-period-for-dividend-shares-itepa-2003-sch-2-para-67</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/68-reinvestment-amounts-to-be-carried-forward-itepa-2003-sch-2-para-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/69-cash-dividends-where-no-requirement-to-reinvest-itepa-2003-sch-2-para-69</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/71a-duty-to-monitor-participants-in-connected-schemes-itepa-2003-sch-2-para-71a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/72-duty-to-act-in-accordance-with-participant-s-directions-itepa-2003-sch-2-para-72</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/73-duty-not-to-dispose-of-plan-shares-itepa-2003-sch-2-para-73</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/81a-notice-of-sip-to-be-given-to-hmrc-itepa-2003-sch-2-para-81a</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/30-time-for-exercising-options-general-itepa-2003-sch-3-para-30</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/32-exercise-of-options-death-itepa-2003-sch-3-para-32</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/33-exercise-of-options-reaching-specified-age-without-retiring-itepa-2003-sch-3-para-33</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/35-time-when-scheme-related-employment-ends-itepa-2003-sch-3-para-35</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/36-exercise-of-options-employment-in-associated-company-at-bonus-date-itepa-2003-sch-3-para-36</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/37-exercise-of-options-company-events-itepa-2003-sch-3-para-37</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/38-exchange-of-options-on-company-reorganisation-itepa-2003-sch-3-para-38</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/39-requirements-about-share-options-granted-in-exchange-itepa-2003-sch-3-para-39</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/40a-notice-of-scheme-to-be-given-to-hmrc-itepa-2003-sch-3-para-40a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/40b-annual-returns-itepa-2003-sch-3-para-40b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/40c</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/40e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/40f-enquiries-itepa-sch-3-para-40f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/40g-itepa-2003-sch-3-para-40g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/40h-itepa-2003-sch-3-para-40h</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/46-jointly-owned-companies-itepa-2003-sch-3-para-46</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/47-meaning-of-associated-company-itepa-2003-sch-3-para-47</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/8-the-employment-requirement-itepa-2003-sch-4-para-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/9-the-no-material-interest-requirement-itepa-2003-sch-4-para-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/10-meaning-of-material-interest-itepa-2003-sch-4-para-10</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/12-meaning-of-associate-itepa-2003-sch-4-para-12</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/13-meaning-of-associate-trustees-of-employee-benefit-trust-itepa-2003-sch-4-para-13</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/14-meaning-of-associate-trustees-of-discretionary-trust-itepa-2003-sch-4-para-14</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/15-requirements-relating-to-shares-that-may-be-subject-to-share-options-introduction-itepa-2003-sch-4-para-15</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/17-requirements-as-to-listing-itepa-2003-sch-4-para-17</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/18-shares-must-be-fully-paid-up-and-not-redeemable-itepa-2003-sch-4-para-18</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/19-only-certain-kinds-of-restriction-allowed-itepa-2003-sch-4-para-19</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/20-requirements-as-to-other-shareholdings-itepa-2003-sch-4-para-20</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/21-requirements-etc-relating-to-share-options-introduction-itepa-2003-sch-4-para-21</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/23-share-options-must-not-be-transferable-itepa-2003-sch-4-para-23</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/24-exercise-of-options-ceasing-to-be-director-or-employee-itepa-2003-sch-4-para-24</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/25-exercise-of-options-death-itepa-2003-sch-4-para-25</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/25a-exercise-of-options-company-events-itepa-2003-sch-4-para-25a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/26-exchange-of-options-on-company-reorganisation-itepa-2003-sch-4-para-26</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/27-requirements-about-share-options-granted-in-exchange-itepa-2003-sch-4-para-27</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/28a-notice-of-scheme-to-be-given-to-hmrc-itepa-2003-sch-4-para-28a</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/28j-assessment-of-penalties-itepa-2003-sch-4-para-28j</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/33-power-to-require-information-itepa-2003-sch-4-para-33</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/34-jointly-owned-companies-itepa-2003-sch-4-para-34</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/35-meaning-of-associated-company-itepa-2003-sch-4-para-35</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/41-grant-of-replacement-option-itepa-2003-sch-5-para-41</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/43-further-requirements-to-be-met-as-to-replacement-option-itepa-2003-sch-5-para-43</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/44-notice-of-option-to-be-given-to-inland-revenue-itepa-2003-sch-5-para-44</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/45-correction-of-notice-by-inland-revenue-itepa-2003-sch-5-para-45</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/46-notice-of-enquiry-itepa-2003-sch-5-para-46</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/47-completion-of-enquiry-closure-notices-itepa-2003-sch-5-para-47</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/48-completion-of-enquiry-application-for-closure-notice-to-be-given-itepa-2003-sch-5-para-48</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/49-effect-of-enquiry-itepa-2003-sch-5-para-49</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/50-appeals-itepa-2003-sch-5-para-50</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/53-compliance-with-time-limits-itepa-2003-sch-5-para-53</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/55-meaning-of-market-value-of-shares-itepa-2003-sch-5-para-55</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/57-appeal-against-determination-of-market-value-of-shares-itepa-2003-sch-5-para-57</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/57a-57e-penalties-itepa-2003-sch-5-paras-57a-57e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/58-minor-definitions-itepa-2003-sch-5-para-58</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/59-index-of-defined-expressions-itepa-2003-sch-5-para-59</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/part-1-income-and-corporation-taxes-act-1988-4</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/1-7-continuity-of-the-law-itepa-2003-sch-7-paras-1-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/8-taxable-earnings-itepa-2003-sch-7-para-8</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/17-taxable-benefits-the-benefits-code-itepa-2003-sch-7-para-17</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/21-taxable-benefits-living-accommodation-itepa-2003-sch-7-para-21</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/22-24-taxable-benefits-cars-vans-and-related-benefits-itepa-2003-sch-7-paras-22-24</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/25-27-taxable-benefits-loans-itepa-2003-sch-7-paras-25-27</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/28-29-taxable-benefits-notional-loans-in-respect-of-acquisitions-of-shares-itepa-2003-sch-7-paras-28-29</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/30-31-taxable-benefits-disposals-of-shares-for-more-than-market-value-itepa-2003-sch-7-paras-30-31</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/32-taxable-benefits-residual-liability-to-charge-itepa-2003-sch-7-para-32</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/33-34-incidental-overnight-expenses-and-benefits-itepa-2003-sch-7-paras-33-34</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/35-36-removal-benefits-and-expenses-itepa-2003-sch-7-paras-35-36</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/37-retraining-courses-itepa-2003-sch-7-para-37</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/38-suggestion-awards-itepa-2003-sch-7-para-38</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/39-earnings-charged-on-remittance-itepa-2003-sch-7-para-39</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/44-48-conditional-interests-in-shares-itepa-2003-sch-7-para-44-48</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/49-53-convertible-shares-itepa-2003-sch-7-paras-49-53</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/62-67-share-options-itepa-2003-sch-7-paras-62-67</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/84-employee-benefit-trusts-itepa-2003-sch-7-para-84</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-earnings-and-pensions-act-2003/part-2-subordinate-legislation</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-1-overview-of-act-ittoia-2005-s-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-2-overview-of-priority-rules-ittoia-2005-s-2</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-31a-conditions-to-be-met-for-profits-to-be-calculated-on-cash-basis-ittoia-2005-s-31a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-31b-relevant-maximum-ittoia-2005-s-31b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-31c-excluded-persons-ittoia-2005-s-31c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-31d-effect-of-election-under-section-25a-ittoia-2005-s-31d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-31e-calculation-of-profits-on-cash-basis-ittoia-2005-s-31e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-31f-overview-of-rest-of-part-2-as-it-applies-to-cash-basis-ittoia-2005-s-31f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-32-professions-and-vocations-ittoia-2005-s-32</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-32a-application-of-chapter-to-the-cash-basis-ittoia-2005-s-32a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-33a-cash-basis-capital-expenditure-ittoi-2005a-s-33a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-33-capital-expenditure-ittoia-2005-s-33</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-34-expenses-not-wholly-and-exclusively-for-trade-and-unconnected-losses-ittoia-2005-s-34</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-35-bad-and-doubtful-debts-ittoia-2005-s-35</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-37-unpaid-remuneration-supplementary-ittoia-2005-s-37</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-36-unpaid-remuneration-ittoia-2005-s-36</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-44-interpretation-of-sections-38-to-44-ittoia-2005-s-44</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-43-profits-calculated-before-end-of-9-month-period-ittoia-2005-s-43</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-42-provision-or-payment-out-of-employee-benefit-contributions-ittoia-2005-s-42</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-41-timing-and-amount-of-certain-qualifying-benefits-ittoia-2005-s-41</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-40-provision-of-qualifying-benefits-ittoia-2005-s-40</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-39-making-of-employee-benefit-contributions-ittoia-2005-s-39</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-38-restriction-of-deductions-ittoia-2005-s-38</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-45-business-entertainment-and-gifts-general-rule-ittoia-2005-s-45</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-47-business-gifts-exceptions-ittoia-2005-s-47</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-46-business-entertainment-exceptions-ittoia-2005-s-46</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-50b-connected-persons-application-of-section-48-ittoia-2005-s-50b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-50a-short-term-hiring-in-and-long-term-hiring-out-ittoia-2005-s-50a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-50-hiring-cars-but-not-motor-cycles-with-low-carbon-dioxide-emissions-ittoia-2005-s-50</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-49-car-hire-supplementary-ittoia-2005-s-49</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-48-car-hire-ittoia-2005-s-48</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-51-patent-royalties-ittoia-2005-s-51</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-52-exclusion-of-double-relief-for-interest-ittoia-2005-s-52</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-51a-cash-basis-interest-payments-on-loans-ittoia-2005-s-51a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-53-social-security-contributions-ittoia-2005-s-53</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-54-penalties-interest-and-vat-surcharges-ittoia-2005-s-54</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-55-crime-related-payments-ittoia-2005-s-55</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-55a-expenditure-on-integral-features-ittoia-2005-s-55a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-55b-rental-rebates-ittoia-2005-s-55b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-56-professions-and-vocations-ittoia-2005-s-56</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-56a-application-of-chapter-to-the-cash-basis-ittoia-2005-s-56a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-57-pre-trading-expenses-ittoia-2005-s-57</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-57a-expenses-incurred-by-traders-on-food-and-drink-ittoia-2005-s-57a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-57b-cash-basis-interest-payments-on-loans-ittoia-2005-s-57b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-58-incidental-costs-of-obtaining-finance-ittoia-2005-s-58</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-59-convertible-loans-and-loan-stock-etc-ittoia-2005-s-59</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-65-restrictions-on-section-61-expenses-lease-of-part-of-premises-ittoia-2005-s-65</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-60-tenants-under-taxed-leases-introduction-ittoia-2005-s-60</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-61-tenants-occupying-land-for-purposes-of-trade-treated-as-incurring-expenses-ittoia-2005-s-61</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-62-limit-on-deductions-if-tenant-entitled-to-mineral-extraction-allowance-ittoia-2005-s-62</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-63-tenants-dealing-with-land-as-property-employed-for-purposes-of-trade-ittoia-2005-s-63</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-64-restrictions-on-section-61-expenses-lease-premium-receipts-ittoia-2005-s-64</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-66-corporation-tax-receipts-treated-as-taxed-receipts-under-icta-ittoia-2005-s-66</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-67-restrictions-on-section-61-expenses-corporation-tax-receipts-under-icta-ittoia-2005-s-67</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-68-replacement-and-alteration-of-trade-tools-ittoia-2005-s-66</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-69-payments-for-restrictive-undertakings-ittoia-2005-s-69</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-70-employees-seconded-to-charities-and-educational-establishments-ittoia-2005-s-70</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-71-educational-establishments-ittoia-2005-s-71</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-72-payroll-deduction-schemes-contributions-to-agents-expenses-ittoia-2005-s-72</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-73-counselling-and-other-outplacement-services-ittoia-2005-s-73</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-74-retraining-courses-ittoia-2005-s-74</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-75-retraining-courses-recovery-of-tax-ittoia-2005-s-75</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-77-payments-in-respect-of-employment-wholly-in-employers-trade-ittoia-2005-s-77</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-78-payments-in-respect-of-employment-in-more-than-one-capacity-ittoia-2005-s-78</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-79-additional-payments-ittoia-2005-s-79</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-79a-additional-payments-change-in-the-persons-carrying-on-the-trade-ittoia-2005-s-79a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-80-payments-made-by-the-government-ittoia-2005-s-80</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-76-redundancy-payments-and-approved-contractual-payments-ittoia-2005-s-76</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-81-personal-security-expenses-ittoia-2005-s-81</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-82-contributions-to-local-enterprise-organisations-or-urban-regeneration-companies-ittoia-2005-s-82</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-83-meaning-of-local-enterprise-organisation-ittoia-2005-s-83</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-84-approval-of-local-enterprise-agencies-ittoia-2005-s-84</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-85-supplementary-provisions-with-respect-to-approvals-ittoia-2005-s-85</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-87-expenses-of-research-and-development-ittoia-2005-s-87</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-88-payments-to-research-associations-universities-etc-ittoia-2005-s-88</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-89-expenses-connected-with-patents-ittoia-2005-s-89</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-90-expenses-connected-with-designs-or-trade-marks-ittoia-2005-s-90</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-92-expenses-connected-with-foreign-trades-ittoia-2005-s-92</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-93-allocation-of-expenses-ittoia-2005-s-93</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-94-family-expenses-ittoia-2005-s-94</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-94e-excluded-vehicles-ittoia-2005-s-94e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-94f-the-appropriate-mileage-amount-ittoia-2005-s-94f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-94g-definitions-of-types-of-vehicle-ittoia-2005-s-94g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-94h-use-of-home-for-business-purposes-ittoia-2005-s-94h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-94i-premises-used-both-as-a-home-and-as-business-premises-ittoia-2005-s-94i</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-96a-cash-basis-capital-receipts-ittoia-2005-s-96a</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-97a-cash-basis-value-of-trading-stock-on-cessation-of-trade-ittoia-2005-s-97a</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-100-excluded-cases-ittoia-2005-s-100</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-104-distribution-of-assets-of-mutual-concerns-ittoia-2005-s-104</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-105-industrial-development-grants-ittoia-2005-s-105</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-106-sums-recovered-under-insurance-policies-etc-ittoia-2005-s-106</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-106b-application-of-chapter-ittoia-2005-s-106b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-106c-amounts-not-reflecting-commercial-transactions-ittoia-2005-s-106c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-106d-capital-receipts-ittoia-2005-s-106d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-106e-gifts-to-charities-etc-ittoia-2005-s-106e</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-111a-herd-basis-rules-not-to-apply-where-cash-basis-used-ittoia-2005-s-1111a</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-121-section-120-sale-for-reasons-outside-farmers-control-ittoia-2005-s-121</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-126-slaughter-under-disease-control-order-ittoia-2005-s-126</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-125-five-year-gap-in-which-no-production-herd-kept-ittoia-2005-s-125</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-138a-certified-master-versions-acquisition-expenditure-ittoia-2005-s-138a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-139-certified-master-versions-production-expenditure-on-limited-budget-films-ittoia-2005-s-139</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-142a-deferred-income-agreements-which-exist-when-deduction-made-ittoia-2005-s-142a</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-172c-trading-stock-supplied-by-trader-ittoia-2005-s-172c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-172d-disposals-not-made-in-the-course-of-trade-ittoia-2005-s-172d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-172e-acquisitions-not-made-in-the-course-of-trade-ittoia-2005-s-172e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-172f-transfer-pricing-rules-to-take-precedence-ittoia-2005-s-172f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-173-valuation-of-trading-stock-on-cessation-ittoia-2005-s-173</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-174-meaning-of-trading-stock-ittoia-2005-s-174</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-175-basis-of-valuation-of-trading-stock-ittoia-2005-s-175</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-176-sale-basis-of-valuation-sale-to-unconnected-person-ittoia-2005-s-176</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-177-sale-basis-of-valuation-sale-to-connected-person-ittoia-2005-s-177</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-178-sale-basis-of-valuation-election-by-connected-persons-ittoia-2005-s-178</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-179-connected-persons-ittoia-2005-s-179</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-180-cost-to-buyer-of-stock-valued-on-sale-basis-of-valuation-ittoia-2005-s-80</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-181-meaning-of-sale-and-related-expressions-ittoia-2005-s-181</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-182-valuation-of-work-in-progress-on-cessation-ittoia-2005-s-182</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-183-meaning-of-work-in-progress-ittoia-2005-s-183</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-184-basis-of-valuation-of-work-in-progress-ittoia-2005-s-184</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-185-election-for-valuation-at-cost-ittoia-2005-s-185</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-186-determination-of-questions-ittoia-2005-s-186</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-187-professions-and-vocations-ittoia-2005-s-187</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-188-application-of-chapter-ittoia-2005-s-188</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-188a-chapter-not-to-apply-where-cash-basis-used-ittoia-2005-s-188a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-189-relief-for-unremittable-amounts-ittoia-2005-s-189</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-190-restrictions-on-relief-ittoia-2005-s-190</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-191-withdrawal-of-relief-ittoia-2005-s-191</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-191a-chapter-not-to-apply-where-cash-basis-used-ittoia-2005-s-191a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-192-meaning-of-know-how-etc-ittoia-2005-s-192</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-193-disposal-of-know-how-if-trade-continues-to-be-carried-on-ittoia-2005-s-193</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-194-disposal-of-know-how-as-part-of-disposal-of-all-or-part-of-a-trade-ittoia-2005-s-194</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-195-seller-controlled-by-buyer-etc-ittoia-2005-s-195</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-196-professions-and-vocations-ittoia-2005-s-196</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-197-meaning-of-accounting-date-ittoia-2005-s-197</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-202-final-tax-year-ittoia-2005-s-202</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-200-second-tax-year-ittoia-2005-s-200</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-198-general-rule-ittoia-2005-s-198</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-201-tax-year-in-which-there-is-no-accounting-date-ittoia-2005-s-201</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-199-first-tax-year-ittoia-2005-s-199</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-203-apportionment-etc-of-profits-to-basis-periods-ittoia-2005-s-203</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-204a-overlap-profit-trading-allowance-chapter-1-part-6a-ittoia-2005-s-204a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-204-meaning-of-overlap-period-and-overlap-profit-ittoia-2005-s-204</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-207-treatment-of-business-start-up-payments-received-in-an-overlap-period-ittoia-2005-s-207</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-206-restriction-on-bringing-losses-into-account-twice-ittoia-2005-s-206</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-205-deduction-for-overlap-profit-in-final-tax-year-ittoia-2005-s-205</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-210-rules-if-there-is-no-accounting-date-ittoia-2005-s-210</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-209-rule-if-there-is-an-accounting-date-ittoia-2005-s-209</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-208-when-the-late-accounting-date-rules-apply-ittoia-2005-s-208</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-213-circumstances-in-which-middle-date-not-treated-as-accounting-date-ittoia-2005-s-213</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-212-consequence-of-treating-middle-date-as-accounting-date-ittoia-2005-s-212</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-211-treating-middle-date-as-accounting-date-ittoia-2005-s-211</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-220-deduction-for-overlap-profit-on-change-of-accounting-date-ittoia-2005-s-220</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-219-the-year-after-an-ineffective-change-of-accounting-date-ittoia-2005-s-219</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-218-commercial-reasons-for-change-of-accounting-date-ittoia-2005-s-218</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-217-conditions-for-basis-period-to-end-with-new-accounting-date-ittoia-2005-s-217</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-216-change-of-accounting-date-in-later-tax-year-ittoia-2005-s-216</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-215-change-of-accounting-date-in-third-tax-year-ittoia-2005-s-215</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-214-when-a-change-of-accounting-date-occurs-ittoia-2005-s-214</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-221a-claim-not-available-where-cash-basis-used-ittoia-2005-s-221a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-222-circumstances-in-which-claim-may-be-made-ittoia-2005-s-222</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-221-claim-for-averaging-of-fluctuating-profits-ittoia-2005-s-221</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-223-adjustment-of-profits-ittoia-2005-s-223</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-224-effect-of-adjustment-ittoia-2005-s-224</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-225-effect-of-later-adjustment-of-profits-ittoia-2005-s-225</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-222a-circumstances-claim-five-year-averaging-may-made-ittoia-2005-s-222a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-225za-application-of-chapter-16za-ittoia-2005-s-225za</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-225zaa-chapter-not-to-apply-where-cash-basis-used-ittoia-2005-s-225zaa</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-225zb-right-to-make-claim-ittoia-2005-s-225zb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-225zc-book-value-ittoia-2005-s-225zc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-225zd-effect-of-claim-for-spreading-profits-ittoia-2005-s-225zd</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-225ze-adjustment-cessation-of-trading-ittoia-2005-s-225ze</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-225zf-time-limits-etc-for-spreading-claim-ittoia-2005-s-225zf</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-225zg-interpretation-ittoia-2005-s-225zg</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-225zh-chapter-not-to-apply-where-cash-basis-used-ittoia-2005-s-225zh</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-225a-meaning-of-oil-extraction-activities-ittoia-2005-s-225a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-225e-other-definitions-ittoia-2005-s-225e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-225d-meaning-of-ring-fence-trade-ittoia-2005-s-225d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-225c-meaning-of-ring-fence-income-ittoia-2005-s-225c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-225b-meaning-of-oil-rights-ittoia-2005-s-225b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-225j-valuation-where-appropriation-to-refining-etc-ittoia-2005-s-225j</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-225i-valuation-where-relevant-appropriation-but-no-disposal-ittoia-2005-s-225i</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-225h-valuation-where-excess-of-nominated-proceeds-ittoia-2005-s-225h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-225g-valuation-where-disposal-not-sale-at-arms-length-ittoia-2005-s-225g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-225f-valuation-where-market-value-taken-into-account-under-section-2-of-ota-1975-ittoia-2005-s-225f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-225l-adjustment-as-a-result-of-regional-development-grant-ittoia-2005-s-225l</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-225k-reduction-of-expenditure-by-reference-to-regional-development-grant-ittoia-2005-s-225j-ittoia-2005-s-225k</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-225m-tariff-receipts-etc-ittoia-2005-s-225m</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-225p-payment-under-abandonment-guarantee-not-immediately-applied-amendments-section-225p-omitted-by-finance-act-2013-section-89-and-schedule-31-para-15</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-225p-payment-under-abandonment-guarantee-not-immediately-applied-ittoia-2005-s-225p</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-225o-relief-for-reimbursement-expenditure-under-abandonment-guarantees-ittoia-2005-s-225o</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-225n-expenditure-on-and-under-abandonment-guarantees-ittoia-2005-s-225n</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-225t-reimbursement-by-defaulter-in-respect-of-certain-abandonment-expenditure-ittoia-2005-s-225t</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-225s-relief-for-expenditure-incurred-by-a-participator-in-meeting-defaulters-abandonment-expenditure-ittoia-2005-s-225s</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-225r-introduction-to-section-225s-ittoia-2005-s-225r</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-225u-interest-on-repayment-of-aprt-ittoia-2005-s-225u</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-225v-receipts-arising-from-decommissioning-ittoia-2005-s-225v</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-226-professions-and-vocations-ittoia-2005-s-226</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-227c-application-chapter-section-227b-applies-ittoia-2005-s-227c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-227b-cash-basis-treatment-full-relief-chapter-1-part-6a-trading-allowance-ittoia-2005-s-227b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-231-calculation-of-the-adjustment-ittoia-2005-s-231</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-230-person-liable-ittoia-2005-s-230</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-229-income-charged-ittoia-2005-s-229</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-228-adjustment-income-and-adjustment-expense-ittoia-2005-s-228</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-227a-application-of-chapter-where-cash-basis-used-ittoia-2005-s-227a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/00227-section-227-application-of-chapter-ittoia-2005-s-227</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-233-treatment-of-adjustment-expense-ittoia-2005-s-233</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-232-treatment-of-adjustment-income-ittoia-2005-s-232</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-234-no-adjustment-for-certain-expenses-previously-brought-into-account-ittoia-2005-s-234</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-235-cases-where-adjustment-not-required-until-assets-realised-or-written-off-ittoia-2005-s-235</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-237-election-for-spreading-if-section-236-applies-ittoia-2005-s-237</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-236-change-from-realisation-basis-to-mark-to-market-ittoia-2005-s-236</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-238-spreading-on-ending-of-exemption-for-barristers-and-advocates-ittoia-2005-s-238</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-239-election-to-accelerate-charge-under-section-238-ittoia-2005-s-239</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-239a-spreading-on-leaving-cash-basis-ittoia-2005-s-239a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-239b-election-to-accelerate-charge-under-section-239a-ittoia-2005-s-239b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-240-liability-of-personal-representatives-if-person-liable-dies-ittoia-2005-s-240</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-240a-professions-and-vocations-ittoia-2005-s-240a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-240b-entering-the-cash-basis-ittoia-2005-s-240b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-240c-unrelieved-qualifying-expenditure-ittoia-2005-s-240c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-240ca-unrelieved-qualifying-expenditure-part-5-caa-2001-ittoia-2005-s-240ca</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-240d-assets-not-fully-paid-for-ittoia-2005-s-240d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-240e-effect-of-election-where-predecessor-and-successor-are-connected-persons-ittoia-2005-s-240e</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-244-income-charged-ittoia-2005-s-244</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-242-charge-to-tax-on-post-cessation-receipts-ittoia-2005-s-242</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-247-other-rules-about-what-counts-as-post-cessation-receipts-ittoia-2005-s-247</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-246-basic-meaning-of-post-cessation-receipt-ittoia-2005-s-246</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-249-debts-released-after-cessation-ittoia-2005-s-249</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-255-further-rules-about-allowable-deductions-ittoia-2005-s-255</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-254-allowable-deductions-ittoia-2005-s-254</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-256-treatment-of-post-cessation-receipts-ittoia-2005-s-256</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-258-changes-in-trustees-and-personal-representatives-ittoia-2005-s-258</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-259-meaning-of-statutory-insolvency-arrangement-ittoia-2005-s-259</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-260-overview-of-part-3-ittoia-2005-s-260</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-261-provisions-which-must-be-given-priority-over-part-3-ittoia-2005-s-261</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-262-priority-between-chapters-within-part-3-ittoia-2005-s-262</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-263-introduction-ittoia-2005-s-263</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-264-uk-property-business-ittoia-2005-s-264</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-265-overseas-property-business-ittoia-2005-s-265</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-266-meaning-of-generating-income-from-land-ittoia-2005-s-266</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-267-activities-not-for-generating-income-from-land-ittoia-2005-s-267</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-269-territorial-scope-of-charge-to-tax-ittoia-2005-s-269</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-270-income-charged-ittoia-2005-s-270</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-271b-calculation-profits-accordance-gaap-ittoia-2005-s-271a</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-272za-application-trading-income-rules-cash-basis-ittoia-2005-s-272za</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-277-lease-premiums-ittoia-2005-s-277</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-279-sums-payable-instead-of-rent-ittoia-2005-s-279</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-311a-replacement-domestic-items-relief-ittoia-2005-s-311a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-314-regulations-ittoia-2005-s-314</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-312-deduction-for-expenditure-on-energy-saving-items-ittoia-2005-s-312</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-315-deduction-for-expenditure-on-sea-walls-ittoia-2005-s-315</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-316-transfer-of-interest-in-premises-ittoia-2005-s-316</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-317-ending-of-lease-of-premises-ittoia-2005-s-317</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-320-nature-of-item-apportioned-on-sale-of-estate-or-interest-in-land-ittoia-2005-s-320</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-321-mutual-business-ittoia-2005-s-321</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-325-meaning-of-qualifying-holiday-accommodation-ittoia-2005-s-325</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-326-under-used-holiday-accommodation-averaging-elections-ittoia-2005-s-327</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-326a-under-used-holiday-accommodation-letting-condition-not-met-ittoia-2005-s-326a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-327-capital-allowances-and-loss-relief-ittoia-2005-s-327</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-328-relevant-uk-earnings-for-pension-purposes-uk-property-business-ittoia-2005-s-328</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-330-adjustment-income-and-adjustment-expense-ittoia-2005-s-330</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-331-income-charged-ittoia-2005-s-331</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-334a-spreading-leaving-cash-basis-related-election-ittoia-2005-s-334a</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-336-meaning-of-rent-receivable-in-connection-with-a-uk-section-124-concern-ittoia-2005-s-336</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-341-meaning-of-mineral-lease-or-agreement-and-mineral-royalties-ittoia-2005-s-341</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-343-power-of-commissioners-to-determine-what-counts-as-mineral-royalties-ittoia-2005-s-343</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-346-extent-of-charge-to-tax-ittoia-2005-s-346</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-347-income-charged-ittoia-2005-s-347</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-350-extent-of-charge-to-tax-ittoia-2005-s-350</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-351-income-charged-ittoia-2005-s-351</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-352-person-liable-ittoia-2005-s-352</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-353-basic-meaning-of-post-cessation-receipt-ittoia-2005-s-353-ittoia-2005-s-353</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-358-meaning-of-overseas-property-income-ittoia-2005-s-358</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-397ba-meaning-of-qualifying-territory-ittoia-2005-s-397ba</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-397c-meaning-of-minority-shareholder-ittoia-2005-s-397c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-398-increase-in-amount-or-value-of-dividends-where-tax-credit-available-ittoia-2005-s-398</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-399-qualifying-distributions-received-by-persons-not-entitled-to-tax-credits-ittoia-2005-s-399</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-400-non-qualifying-distributions-ittoia-2005-s-400</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-401-relief-qualifying-distribution-after-linked-non-qualifying-distribution-ittoia-2005-s-401</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-401a-recovery-of-overpaid-tax-credit-etc-ittoia-2005-s-401</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-401b-power-to-obtain-information-ittoia-2005-s-401b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-401za-relief-distributions-to-trustees-of-employee-ownership-trusts-ittoia-2005-s-401za</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-401c-temporary-non-residents-ittoia-2005-s-401c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-402-charge-to-tax-on-dividends-from-non-uk-resident-companies-ittoia-2005-s-402</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-403-income-charged-ittoia-2005-s-403</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-404-person-liable-ittoia-2005-s-404</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-404a-distributions-winding-ittoia-2005-s-404a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-405-sip-shares-introduction-ittoia-2005-s-405</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-406-later-charge-where-cash-dividends-retained-in-sips-are-paid-over-ittoia-2005-s-406</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-407-dividend-payment-when-dividend-shares-cease-to-be-subject-to-sip-ittoia-2005-s-407</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-408-reduction-in-tax-due-in-cases-within-section-407-ittoia-2005-s-408</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-408a-temporary-non-residents-ittoia-2005-s-408a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-409-charge-to-tax-on-stock-dividend-income-ittoia-2005-s-409</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-410-when-stock-dividend-income-arises-ittoia-2005-s-410</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-410a-conversion-etc-of-bonus-share-capital-ittoia-2005-s-410a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-411-income-charged-ittoia-2005-s-411</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-412-cash-equivalent-of-share-capital-ittoia-2005-s-412</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-413-person-liable-ittoia-2005-s-413</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-413a-temporary-non-residents-ittoia-2005-s-413a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-414-income-tax-treated-as-paid-ittoia-2005-s-414</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-414a-interpretation-of-chapter-ittoia-2005-s-414a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-415-charge-to-tax-under-chapter-6-ittoia-2005-s-415</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-416-income-charged-ittoia-2005-s-416</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-417-person-liable-ittoia-2005-s-417</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-418-relief-where-borrowers-liable-as-settlors-ittoia-2005-s-418</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-419-loans-and-advances-to-persons-who-die-ittoia-2005-s-419</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-420-loans-and-advances-to-trustees-of-settlements-that-have-ended-ittoia-2005-s-420</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-420a-temporary-non-residents-ittoia-2005-s-420a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-421-income-tax-treated-as-paid-ittoia-2005-s-421</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-421a-power-to-obtain-information-ittoia-2005-s-421a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-422-charge-to-tax-on-purchased-life-annuity-payments-ittoia-2005-s-422</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-423-meaning-of-purchased-life-annuity-ittoia-2005-s-423</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-424-income-charged-ittoia-2005-s-424</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-425-person-liable-ittoia-2005-s-425</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-426-annuity-payments-received-after-deduction-of-tax-ittoia-2005-s-426</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-428-income-charged-ittoia-2005-s-428</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-429-person-liable-ittoia-2005-s-429</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-427-charge-to-tax-on-profits-from-deeply-discounted-securities-ittoia-2005-s-427</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-430-meaning-of-deeply-discounted-security-ittoia-2005-s-430</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-431-excluded-occasions-of-redemption-ittoia-2005-s-431</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-432-securities-which-are-not-deeply-discounted-securities-ittoia-2005-s-432</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-433-meaning-of-excluded-indexed-security-ittoia-2005-s-433</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-434-securities-issued-in-separate-tranches-preliminary-ittoia-2005-s-434</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-435-securities-issued-in-separate-tranches-basic-rule-ittoia-2005-s-435</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-436-deeply-discounted-securities-issued-in-separate-tranches-nominal-value-rule-ittoia-2005-s-436</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-437-transactions-which-are-disposals-ittoia-2005-s-437</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-438-timing-of-transfers-and-acquisitions-ittoia-2005-s-438</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-439-calculating-the-profit-from-disposals-ittoia-2005-s-439</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-440-market-value-disposals-ittoia-2005-s-441</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-441-market-value-acquisitions-ittoia-2005-s-442</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-442-securities-issued-in-accordance-with-qualifying-earn-out-right-ittoia-2005-s-442</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-448-restriction-of-losses-on-strips-by-reference-to-original-acquisition-cost-ittoia-2005-s-448</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-449-strips-of-government-securities-manipulation-of-acquisition-transfer-or-redemption-payments-ittoia-2005-s-449</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-450-market-value-of-strips-etc-ittoia-2005-s-450</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-451-market-value-of-strips-etc-quoted-in-foreign-stock-exchange-lists-ittoia-2005-s-451</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-452-power-to-modify-this-chapter-for-strips-ittoia-2005-s-452</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-447-restriction-of-profits-on-strips-by-reference-to-original-acquisition-cost-ittoia-2005-s-447</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-443-application-of-this-chapter-to-strips-of-government-securities-ittoia-2005-s-443</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-444-meaning-of-strip-in-chapter-8-ittoia-2005-s-444</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-445-strips-of-government-securities-acquisitions-and-disposals-ittoia-2005-s-445</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-446-strips-of-government-securities-relief-for-losses-ittoia-2005-s-446</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-452f-corporate-strips-acquisitions-and-disposals-ittoia-2005-s-452f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-452a-application-of-this-chapter-to-corporate-strips-ittoia-2005-s-452a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-452b-meaning-of-interest-bearing-corporate-security-in-chapter-8-ittoia-2005-s-452b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-452c-conversion-of-interest-bearing-corporate-securities-into-corporate-strips-ittoia-2005-s-452c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-452d-conversion-into-corporate-strips-lower-level-conversions-ittoia-2005-s-452d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-452e-meaning-of-corporate-strip-in-chapter-8-ittoia-2005-s-452e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-452g-corporate-strips-manipulation-of-acquisition-transfer-or-redemption-payments-ittoia-2005-s-452g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-453-application-of-sections-454-to-456-ittoia-2005-s-453</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-454-listed-securities-held-since-26th-march-2003-relief-for-losses-ittoia-2005-s-454</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-455-listed-securities-held-since-26th-march-2003-calculating-the-profit-or-loss-on-disposals-ittoia-2005-s-455</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-456-securities-issued-to-connected-persons-etc-at-excessive-price-subsequent-transfers-to-connected-persons-ittoia-2005-s-456</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-457-trustees-ittoia-2005-s-457</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-458-non-uk-resident-trustees-ittoia-2005-s-458</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-459-transfer-of-assets-abroad-ittoia-2005-s-459</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-460-minor-definitions-ittoia-2005-s-460</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-462-when-gains-arise-from-policies-and-contracts-ittoia-2005-s-462</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-463-income-charged-ittoia-2005-s-463</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-461-charge-to-tax-under-chapter-9-ittoia-2005-s-461</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-463e-transitional-protection-for-policies-issued-in-respect-of-insurances-made-on-or-after-21-march-2012-but-before-6-april-2013-ittoia-2005-s-463e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-463d-restricted-relief-qualifying-policies-assignments-and-events-following-assignments-etc-ittoia-2005-s-463d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-463c-restricted-relief-qualifying-policies-personal-representatives-and-trustees-with-deceased-settlors-ittoia-2005-s-463c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-463b-restricted-relief-qualifying-policies-allowable-premiums-ittoia-2005-s-463b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-463a-restricted-relief-qualifying-policies-disapplication-of-section-485-etc-ittoia-2005-s-463a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-468-non-uk-resident-trustees-and-foreign-institutions-ittoia-2005-s-468</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-472-trusts-created-by-two-or-more-persons-ittoia-2005-s-472</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-471-determination-of-shares-etc-ittoia-2005-s-471</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-470-interests-in-rights-under-a-policy-or-contract-for-section-469-ittoia-2005-s-470</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-469-two-or-more-persons-interested-in-policy-or-contract-ittoia-2005-s-469</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-467-person-liable-uk-resident-trustees-ittoia-2005-s-467</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-466-person-liable-personal-representatives-ittoia-2005-s-466</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-465b-temporary-non-residents-ittoia-2005-s-465b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-465a-amounts-for-which-individuals-liable-to-be-treated-as-highest-part-of-total-income-ittoia-2005-s-465a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-465-person-liable-individuals-ittoia-2005-s-465</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-464-person-liable-for-tax-introduction-ittoia-2005-s-464</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-478-exclusion-of-mortgage-repayment-policies-ittoia-2005-s-478</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-477-special-rules-certain-older-policies-and-contracts-ittoia-2005-s-477</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-476-special-rules-foreign-policies-ittoia-2005-s-476</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-475-special-rules-personal-portfolio-bonds-ittoia-2005-s-475</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-474-special-rules-qualifying-policies-ittoia-2005-s-474</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-473a-connected-policies-or-contracts-treated-as-single-policy-or-contract-ittoia-2005-s-473a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-473-policies-and-contracts-to-which-chapter-9-applies-general-ittoia-2005-s-473</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-479-exclusion-of-pension-policies-ittoia-2005-s-479</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-483-exclusion-of-credit-union-group-life-policies-ittoia-2005-s-483</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-482-excepted-group-life-policies-conditions-about-persons-intended-to-benefit-ittoia-2005-s-482</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-481-excepted-group-life-policies-conditions-about-benefits-ittoia-2005-s-481</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-480-exclusion-of-excepted-group-life-policies-ittoia-2005-s-480</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-490-last-payment-under-guaranteed-income-bonds-etc-treated-as-total-surrender-ittoia-2005-s-490</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-489-conditions-applicable-to-alterations-of-life-insurance-policy-terms-ittoia-2005-s-489</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-488-disregard-of-some-events-after-alterations-of-life-insurance-policy-terms-ittoia-2005-s-488</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-487-disregard-of-certain-assignments-ittoia-2005-s-487</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-486-exclusion-of-maturity-of-capital-redemption-policies-in-certain-circumstances-ittoia-2005-s-486</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-485-disregard-of-certain-events-in-relation-to-qualifying-policies-ittoia-2005-s-485</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-484-when-chargeable-events-occur-ittoia-2005-s-484</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-491-calculating-gains-general-rules-ittoia-2005-s-491</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-497-disregard-of-trivial-inducement-benefits-ittoia-2005-s-497</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-496-modification-of-section-494-qualifying-endowment-policies-held-as-security-for-company-debts-ittoia-2005-s-496</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-495-disregard-of-certain-amounts-in-calculating-gains-under-section-491-ittoia-2005-s-495</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-494-the-total-allowable-deductions-for-a-policy-or-contract-ittoia-2005-s-494</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-493-the-value-of-a-policy-or-contract-ittoia-2005-s-493</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-492-the-total-benefit-value-of-a-policy-or-contract-ittoia-2005-s-492</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-504-part-surrenders-payments-under-guaranteed-income-bonds-etc-ittoia-2005-s-504</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-509-chargeable-events-in-certain-cases-where-periodic-calculations-show-gains-ittoia-2005-s-509</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-508-the-value-of-rights-partially-surrendered-or-assigned-ittoia-2005-s-508</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-507-method-for-making-periodic-calculations-under-section-498-ittoia-2005-s-507</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-506-assignments-occurring-when-there-is-a-co-ownership-transaction-ittoia-2005-s-506</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-505-assignments-etc-involving-co-ownership-ittoia-2005-s-505</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-507a-recalculating-gains-section-507-ittoia-2005-s-507a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-502-exception-from-section-501-for-loans-to-buy-life-annuities-ittoia-2005-s-502</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-501-part-surrenders-loans-ittoia-2005-s-501</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-500-events-treated-as-part-surrenders-ittoia-2005-s-500</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-499-meaning-of-insurance-year-and-final-insurance-year-ittoia-2005-s-499</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-498-requirement-for-periodic-calculations-in-part-surrender-or-assignment-cases-ittoia-2005-s-498</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-503-exception-from-section-501-for-certain-loans-under-qualifying-policies-ittoia-2005-s-503</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-514-chargeable-events-where-transaction-related-calculations-show-gains-ittoia-2005-s-514</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-513-special-rules-for-part-surrenders-and-assignments-in-final-insurance-year-ittoia-2005-s-513</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-512-available-premium-left-for-relevant-transaction-ittoia-2005-s-512</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-511-method-for-making-transaction-related-calculations-under-section-510-ittoia-2005-s-511</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-510-requirement-for-transaction-related-calculations-in-certain-part-surrender-and-assignment-cases-ittoia-2005-s-510</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-512a-recalculating-gains-section-511-ittoia-2005-s-512</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-526-power-to-make-regulations-about-personal-portfolio-bonds-ittoia-2005-s-526</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-525-chargeable-events-where-annual-calculations-show-gains-ittoia-2005-s-525</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-524-the-total-amount-of-part-surrender-gains-ittoia-2005-s-524</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-523-the-total-amount-of-personal-portfolio-bond-excesses-ittoia-2005-s-523</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-522-method-for-making-annual-calculations-under-section-515-ittoia-2005-s-522</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-521-the-property-selection-conditions-ittoia-2005-s-521</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-520-the-property-categories-ittoia-2005-s-520</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-519-the-index-selection-conditions-ittoia-2005-s-519</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-518-the-index-categories-ittoia-2005-s-518</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-517-policies-and-contracts-which-are-not-personal-portfolio-bonds-ittoia-2005-s-517</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-516-meaning-of-personal-portfolio-bond-ittoia-2005-s-516</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-515-requirement-for-annual-calculations-in-relation-to-personal-portfolio-bonds-ittoia-2005-s-515</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-527-reduction-for-sums-taken-into-account-otherwise-than-under-chapter-9-ittoia-2005-s-527</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-529-exceptions-to-section-528-ittoia-2005-s-529</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-528a-reduction-in-amount-charged-on-basis-of-non-uk-residence-of-deceased-person-ittoia-2005-s-528a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-528-reduction-in-amount-charged-non-uk-resident-policy-holders-ittoia-2005-s-528</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-538-recovery-of-tax-from-trustees-ittoia-2005-s-538</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-537-top-slicing-relieved-liability-two-or-more-chargeable-events-ittoia-2005-s-537</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-536-top-slicing-relieved-liability-one-chargeable-event-ittoia-2005-s-536</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-535-top-slicing-relief-ittoia-2005-s-534</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-534-regulations-providing-for-relief-in-other-cases-where-foreign-tax-chargeable-ittoia-2005-s-534</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-533-meaning-of-comparable-eea-tax-charge-ittoia-2005-s-533</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-532-relief-for-policies-and-contracts-with-european-economic-area-insurers-ittoia-2005-s-532</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-531-exceptions-to-section-530-ittoia-2005-s-531</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-530-income-tax-treated-as-paid-etc-ittoia-2005-s-530</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-541-calculation-of-deficiencies-ittoia-2005-s-541</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-540-when-deficiencies-arise-events-following-calculation-events-ittoia-2005-s-540</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-539-relief-for-deficiencies-ittoia-2005-s-539</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-541b-section-541a-further-definitions-ittoia-2005-s-541b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-541a-effect-of-rebated-or-reinvested-commission-in-certain-cases-ittoia-2005-s-541a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-546-table-of-provisions-subject-to-special-rules-for-older-policies-and-contracts-ittoia-2005-s-546</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-545-minor-definitions-ittoia-2005-s-545</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-544-application-of-chapter-to-policies-and-contracts-in-which-companies-interested-ittoia-2005-s-544</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-543-issue-time-of-qualifying-policy-replacing-foreign-policy-ittoia-2005-s-543</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-542-replacement-of-qualifying-policies-ittoia-2005-s-542</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-547-charge-to-tax-under-chapter-10-ittoia-2005-s-547</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-548-income-charged-ittoia-2005-s-548</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-549-person-liable-ittoia-2005-s-549</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-550-income-tax-treated-as-paid-ittoia-2005-s-550</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-551-charge-to-tax-on-profits-from-disposal-of-deposit-rights-ittoia-2005-s-551</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-552-meaning-of-deposit-rights-ittoia-2005-s-552</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-553-income-charged-ittoia-2005-s-553</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-554-person-liable-ittoia-2005-s-554</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-555-charge-to-tax-under-chapter-12-ittoia-2005-s-555</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-556-income-charged-ittoia-2005-s-556</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-557-person-liable-ittoia-2005-s-557</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-558-meaning-of-future-option-etc-ittoia-2005-s-558</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-559-when-disposals-involve-guaranteed-returns-ittoia-2005-s-559</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-560-production-of-guaranteed-returns-ittoia-2005-s-560</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-561-the-return-from-one-or-more-disposals-ittoia-2005-s-561</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-562-when-disposals-of-futures-and-options-occur-general-ittoia-2005-s-562</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-563-timing-of-certain-grants-of-options-where-related-disposals-occur-later-ittoia-2005-s-563</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-564-deemed-disposal-where-futures-run-to-delivery-or-options-are-exercised-ittoia-2005-s-564</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-565-interpretation-of-section-564-ittoia-2005-s-565</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-566-when-transactions-are-related-ittoia-2005-s-566</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-567-losses-ittoia-2005-s-567</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-569-anti-avoidance-transfer-of-assets-abroad-ittoia-2005-s-569</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-570-charge-to-tax-under-chapter-13-ittoia-2005-s-570</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-571-meaning-of-foreign-holdings-etc-ittoia-2005-s-571</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-572-income-charged-ittoia-2005-s-572</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-573-person-liable-ittoia-2005-s-573</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-575-provisions-which-must-be-given-priority-over-part-5-ittoia-2005-s-575</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-576-priority-between-chapters-within-part-5-ittoia-2005-s-576</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-577-territorial-scope-of-part-5-charges-ittoia-2005-s-577</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-577a-territorial-scope-part-5-charges-receipts-intellectual-property-ittoia-2005-s-577a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-578-contents-of-chapter-ittoia-2005-s-578</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-581-person-liable-for-tax-under-section-579-ittoia-2005-s-581</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-580-income-charged-under-section-579-ittoia-2005-s-580</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-579-charge-to-tax-on-royalties-and-other-income-from-intellectual-property-ittoia-2005-s-579</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-586-person-liable-for-tax-under-section-583-ittoia-2005-s-586</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-585-income-charged-under-section-583-ittoia-2005-s-585</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-584-exceptions-to-charge-under-section-583-ittoia-2005-s-584</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-583-charge-to-tax-on-income-from-disposals-of-know-how-ittoia-2005-s-583</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-593-death-of-seller-ittoia-2005-s-593</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-599-sums-paid-for-crown-use-etc-treated-as-paid-under-licence-ittoia-2005-s-599</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-598-rights-to-acquire-future-patent-rights-ittoia-2005-s-598</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-597-licences-connected-with-patents-ittoia-2005-s-597</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-596-adjustments-where-tax-has-been-deducted-ittoia-2005-s-596</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-595-deduction-of-tax-from-payments-to-non-uk-residents-ittoia-2005-s-595</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-594-winding-up-of-a-body-corporate-ittoia-2005-s-594</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-592-further-provision-about-elections-for-spreading-instalments-ittoia-2005-s-592</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-591-non-uk-resident-sellers-election-for-spreading-ittoia-2005-s-591</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-590-uk-resident-sellers-spreading-rules-ittoia-2005-s-590</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-589-person-liable-for-tax-under-section-587-ittoia-2005-s-589</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-588-income-charged-under-section-587-ittoia-2005-s-588</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-587-charge-to-tax-on-income-from-sales-of-patent-rights-ittoia-2005-s-587</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-601-how-relief-is-given-under-section-600-ittoia-2005-s-601</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-600-relief-for-expenses-patent-income-ittoia-2005-s-600</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-602-payments-received-after-deduction-of-tax-ittoia-2005-s-602</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-608-meaning-of-capital-sums-etc-ittoia-2005-s-608</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-607-questions-about-apportionments-affecting-two-or-more-persons-ittoia-2005-s-607</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-606-apportionment-where-property-sold-together-ittoia-2005-s-606</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-605-exchanges-ittoia-2005-s-605</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-604-contributions-not-made-by-public-bodies-nor-eligible-for-tax-relief-ittoia-2005-s-604</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-603-contributions-to-expenditure-ittoia-2005-s-603</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-608a-charge-to-tax-on-uk-derived-amounts-ittoia-2005-s-608a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-608i-application-of-chapter-to-certain-partnerships-ittoia-2005-s-608i</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-608h-meaning-of-intangible-property-ittoia-2005-s-608h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-608g-section-608f-apportionment-of-amounts-ittoia-2005-s-608g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-608f-meaning-of-uk-derived-amount-and-uk-sales-ittoia-2005-s-608f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-608e-meaning-of-full-treaty-territory-ittoia-2005-s-608e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-608d-meaning-of-residence-ittoia-2005-s-608d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-608c-person-liable-for-tax-under-section-608a-ittoia-2005-s-608c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-608b-income-charged-under-section-608a-ittoia-2005-s-608b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-608ga-section-608f-disregard-for-third-party-sales-where-intangible-property-makes-insignificant-contribution-ittoia-2005-s-608ga</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-608n-exemptions-further-provision-ittoia-2005-s-608n</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-608m-section-608l-the-local-tax-amount-ittoia-2005-s-608m</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-608l-exemption-where-foreign-tax-at-least-half-of-uk-tax-ittoia-2005-s-608l</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-608k-exemption-where-business-undertaken-within-territory-of-residence-ittoia-2005-s-608k</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-608j-exemption-where-limited-uk-sales-ittoia-2005-s-608j</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-608ja-exemption-where-company-resident-in-specified-territory-ittoia-2005-s-608ja</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-608ma-exemption-where-income-of-opaque-partnership-taxable-in-full-treaty-territory-ittoia-2005-s-608ma</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-608mb-exemption-for-certain-bodies-corporate-that-are-transparent-in-full-treaty-territory-ittoia-2005-s-608mb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-608mc-exemption-for-double-taxation-on-amounts-within-same-control-group-ittoia-2005-s-608mc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-608r-payment-notice-effect-of-making-payment-etc-ittoia-2005-s-608r</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-608q-payment-notice-appeals-ittoia-2005-s-608q</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-608p-payment-notice-effect-ittoia-2005-s-608p</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-608o-notice-requiring-payment-from-person-in-same-control-group-as-taxpayer-ittoia-2005-s-608o</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-608v-meaning-of-direct-or-indirect-participation-in-management-control-or-capital-ittoia-2005-s-608v</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-608u-meaning-of-51-investment-and-25-investment-ittoia-2005-s-608u</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-608t-related-persons-ittoia-2005-s-608t</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-608s-control-groups-ittoia-2005-s-608s</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-608y-appeals-against-assessments-ittoia-2005-s-608y</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-608x-interaction-with-other-general-provisions-ittoia-2005-s-608x</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-608w-anti-avoidance-ittoia-2005-s-608w</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-608z-interpretation-of-chapter-general-ittoia-2005-s-608z</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-609-charge-to-tax-on-films-and-sound-recordings-businesses-ittoia-2005-s-609</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-610-income-charged-ittoia-2005-s-610</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-611-person-liable-ittoia-2005-s-611</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-612-calculation-of-income-ittoia-2005-s-612</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-614-charge-to-tax-on-certain-telecommunication-rights-of-a-non-trader-ittoia-2005-s-614</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-615-income-charged-ittoia-2005-s-615</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-616-person-liable-ittoia-2005-s-616</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-618-payments-received-after-deduction-of-tax-ittoia-2005-s-619</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-619a-income-treated-as-highest-part-of-settlors-total-income-ittoia-2005-s-619a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-619-charge-to-tax-under-chapter-5-ittoia-2005-s-619</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-620-meaning-of-settlement-and-settlor-ittoia-2005-s-620</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-622-person-liable-ittoia-2005-s-622</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-623-calculation-of-income-ittoia-2005-s-623</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-628a-exception-protected-foreign-source-income-ittoia-2005-s-628a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-628b-section-628a-tainting-ittoia-2005-s-628b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-628c-foreign-income-arising-remitted-6-april-2017-ittoia-2005-s-628c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-628-exception-for-gifts-to-charities-ittoia-2005-s-628</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-627-exceptions-for-certain-types-of-income-ittoia-2005-s-627</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-626-exception-for-outright-gifts-between-spouses-or-civil-partners-ittoia-2005-s-626</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-624-income-where-settlor-retains-an-interest-ittoia-2005-s-624</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-625-settlors-retained-interest-ittoia-2005-s-625</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-629-income-paid-to-relevant-children-of-settlor-ittoia-2005-s-629</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-630-exception-for-gifts-to-charities-ittoia-2005-s-630</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-630a-exception-protected-foreign-source-income-ittoia-2005-s-630a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-631-retained-and-accumulated-income-ittoia-2005-s-631</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-632-offshore-income-gains-ittoia-2005-s-632</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-633-capital-sums-paid-to-settlor-by-trustees-of-settlement-ittoia-2005-s-633</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-634-meaning-of-capital-sum-and-sums-paid-to-settlor-ittoia-2005-s-634</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-635-amount-of-available-income-ittoia-2005-s-635</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-636-calculation-of-undistributed-income-ittoia-2005-s-636</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-637-qualifications-to-section-636-ittoia-2005-s-637</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-640-grossing-up-of-deemed-income-ittoia-2005-s-40</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-638-capital-sums-paid-by-way-of-loan-or-repayment-of-loan-ittoia-2005-s-638</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-639-loans-to-participators-in-close-companies-ittoia-2005-s-639</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-641-capital-sums-paid-to-settlor-by-body-connected-with-settlement-ittoia-2005-s-41</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-642-exception-for-certain-loans-or-repayments-of-loans-ittoia-2005-s-642</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-643-interpretation-of-sections-641-and-642-ittoia-2005-s-643</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-643n-person-liable-under-section-643j-or-643l-and-remittance-basis-applies-ittoia-2005-s-643n</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-643a-deemed-income-because-of-benefits-for-settlor-or-close-family-member-ittoia-2005-s-643a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-643b-meaning-of-untaxed-benefits-total-in-section-643a-ittoia-2005-s-643b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-643c-meaning-of-available-protected-income-in-section-643a-ittoia-2005-s-643c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-643d-reduction-in-section-643a-income-previous-capital-gains-tax-charge-ittoia-2005-s-643d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-643e-reimbursement-of-tax-paid-by-settlor-because-of-section-643a-ittoia-2005-s-643e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-643f-income-attributed-by-section-643a-to-user-of-remittance-basis-ittoia-2005-s-643f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-643g-section-643f4-benefits-and-income-relating-to-deemed-income-ittoia-2005-s-643g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-643h-meaning-of-close-member-of-settlors-family-in-sections-643b-to-643m-ittoia-2005-s-643h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-643i-recipients-of-onward-gifts-ittoia-2005-s-643i</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-643j-cases-where-income-treated-as-arising-to-recipient-of-onward-gift-ittoia-2005-s-643j</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-643k-cases-where-deemed-income-attributed-to-recipient-of-onward-gift-ittoia-2005-s-643k</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-643l-cases-where-settlor-liable-following-onward-gift-ittoia-2005-s-643l</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-643m-onward-gift-to-settlor-or-close-family-member-by-other-recipient-ittoia-2005-s-643m</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-643za-protected-foreign-source-income-and-transitional-trust-income-ittoia-2005-s-643za</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-643zb-protected-foreign-source-income-and-transitional-trust-income-not-to-be-taxed-elsewhere-in-chapter-ittoia-s-643zb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-643ea-onward-gifts-from-non-residents-or-qualifying-new-residents-ittoia-2005-s-643ea</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-644-application-to-settlements-by-two-or-more-settlors-ittoia-2005-s-644</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-645-property-or-income-originating-from-settlor-ittoia-2005-s-645</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-648-income-arising-under-a-settlement-ittoia-2005-s-648</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-646-adjustments-between-settlor-and-trustees-etc-ittoia-2005-s-646</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-646a-trustees-expenses-to-be-rateably-apportioned-ittoia-2005-s-646a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-647-power-to-obtain-information-ittoia-2005-s-647</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-650-absolute-limited-and-discretionary-interests-ittoia-2005-s-650</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-651-meaning-of-uk-estate-and-foreign-estate-ittoia-2005-s-651</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-649-charge-to-tax-on-estate-income-ittoia-2005-s-649</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-652-estate-income-absolute-interests-in-residue-ittoia-2005-s-652</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-653-meaning-of-the-administration-period-and-the-final-tax-year-ittoia-2005-s-653</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-654-estate-income-limited-interests-in-residue-ittoia-2005-s-654</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-655-estate-income-discretionary-interests-in-residue-ittoia-2005-s-655</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-658-special-rules-for-foreign-income-ittoia-2005-s-658</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-656-income-charged-uk-estates-ittoia-2005-s-656</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-657-income-charged-foreign-estates-ittoia-2005-s-657</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-659-person-liable-ittoia-2005-s-659</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-660-basic-amount-of-estate-income-absolute-interests-ittoia-2005-s-660</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-661-basic-amount-of-estate-income-limited-interests-ittoia-2005-s-661</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-662-basic-amount-of-estate-income-discretionary-interests-ittoia-2005-s-662</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-663-the-applicable-rate-for-grossing-up-basic-amounts-of-estate-income-ittoia-2005-s-663</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-664-the-aggregate-income-of-the-estate-ittoia-2005-s-664</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-668-reduction-in-share-of-residuary-income-of-estate-ittoia-2005-s-668</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-669-reduction-in-residuary-income-inheritance-tax-on-accrued-income-ittoia-2005-s-669</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-670-applicable-rate-for-determining-assumed-income-entitlement-uk-estates-ittoia-2005-s-670</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-667-shares-of-residuary-income-of-estate-ittoia-2005-s-667</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-665-assumed-income-entitlement-ittoia-2005-s-665</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-666-the-residuary-income-of-the-estate-ittoia-2005-s-666</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-676-apportionments-ittoia-2005-s-676</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-671-successive-absolute-interests-ittoia-2005-s-671</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-672-successive-interests-assumed-income-entitlement-of-holder-of-absolute-interest-following-limited-interest-ittoia-2005-s-672</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-673-successive-interests-payments-in-respect-of-limited-interests-followed-by-absolute-interests-ittoia-2005-s-673</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-674-successive-interests-holders-of-limited-interests-ittoia-2005-s-674</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-675-basic-amount-of-estate-income-successive-limited-interests-ittoia-2005-s-675</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-677-relief-where-uk-income-tax-borne-by-foreign-estate-absolute-interests-ittoia-2005-s-677</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-678-relief-where-uk-income-tax-borne-by-foreign-estate-limited-and-discretionary-interests-ittoia-2005-s-678</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-679-income-from-which-basic-amounts-are-treated-as-paid-ittoia-2005-s-679</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-680-income-treated-as-bearing-income-tax-ittoia-2005-s-680</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-680a-income-treated-as-dividend-income-ittoia-2005-s-680a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-681-transfers-of-assets-etc-treated-as-payments-ittoia-2005-s-681</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-682-assessments-adjustments-and-claims-after-the-administration-period-ittoia-2005-s-682</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-682a-statements-relating-to-estate-income-ittoia-2005-s-682a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-679a-income-from-which-sums-within-section-668-1-b-are-treated-as-paid-ittoia-2005-s-679a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-680b-income-treated-as-savings-income-ittoia-2005-s-680b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-683-charge-to-tax-on-annual-payments-not-otherwise-charged-ittoia-2005-s-683</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-684-income-charged-ittoia-2005-s-684</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-685-person-liable-ittoia-2005-s-686</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-685a-settlor-interested-settlements-ittoia-2005-s-685a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-686-payments-received-after-deduction-of-tax-ittoia-2005-s-686</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-687-charge-to-tax-on-income-not-otherwise-charged-ittoia-2005-s-687</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-688-income-charged-ittoia-2005-s-688</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-689-person-liable-ittoia-2005-s-689</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-689a-temporary-non-residents-ittoia-2005-s-689a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-690-overview-of-part-6-ittoia-2005-s-690</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-691-national-savings-bank-ordinary-account-interest-ittoia-2005-s-691</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-692-income-from-savings-certificates-ittoia-2005-s-691</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-693-income-from-ulster-savings-certificates-ittoia-2005-s-693</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-694-income-from-individual-investment-plans-ittoia-2005-s-694</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-695-investment-plans-ittoia-2005-s-695</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-695a-investment-plans-for-children-ittoia-2005-s-695a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-696-plan-managers-ittoia-2005-s-696</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-697-special-requirements-for-certain-foreign-managers-ittoia-2005-s-697</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-698-requirements-for-discharge-of-foreign-institutions-duties-ittoia-2005-s-698</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-699-non-entitlement-to-exemption-ittoia-2005-s-699</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-700-information-ittoia-2005-s-700</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-701-general-and-supplementary-powers-ittoia-2005-s-701</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-694a-deceased-investors-ittoia-2005-s-694a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-702-interest-under-certified-saye-savings-arrangements-ittoia-2005-s-702</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-703-meaning-of-certified-saye-savings-arrangement-ittoia-2005-s-703</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-704-types-of-arrangements-and-providers-ittoia-2005-s-704</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-705-certification-of-arrangements-ittoia-2005-s-705</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-706-withdrawal-and-variation-of-certifications-and-connected-requirements-ittoia-2005-s-706</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-709-venture-capital-trust-dividends-ittoia-2005-s-709</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-807-calculation-of-total-qualifying-care-receiptsittoia-2005-s807</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-810-share-of-fixed-amount-income-period-not-a-year-ittoia-2005-s-810</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-808-the-individuals-limit-ittoia-2005-s-808</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-809-share-of-fixed-amount-residence-used-by-more-than-one-foster-carer-ittoia-2005-s-809</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-811-the-amount-per-childittoia-2005-s-811</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-814-full-qualifying-care-relief-income-chargeable-under-chapter-8-of-part-5-ittoia-2005-s-814</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-813-full-qualifying-care-relief-trading-income-ittoia-2005-s-813</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-812-full-foster-care-relief-introductionittoia-2005-s-812</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-819-adjustment-of-assessment-ittoia-2005-s-819</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-818-election-for-alternative-method-of-calculating-profitsittoia-2005-s-818</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-817-alternative-calculation-of-profits-income-chargeable-under-chapter-8-of-part-5-ittoia-2005-s-817</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-816-alternative-calculation-of-profits-trading-income-ittoia-2005-s-816</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-815-alternative-calculation-of-profits-introduction-ittoia-2005-s-815</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-822-full-relief-ittoia-2005-s-822</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-821-meaning-of-relevant-limit-ittoia-2005-s-821</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-820-periods-of-account-not-ending-on-5th-april-ittoia-2005-s-820</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-823-alternative-method-of-calculating-profits-ittoia-2005-s-823</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-824-capital-allowances-introduction-ittoia-2005-s-824</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-825-unallocated-capital-expenditureittoia-2005-s-825</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-825a-deemed-disposal-event-ittoia-2005-s-825a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-825b-plant-or-machinery-used-for-care-business-ittoia-2005-s-825b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-825c-plant-or-machinery-used-for-other-qualifying-activities-ittoia-2005-s-825c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-825d-subsequent-disposal-events-ittoia-2005-s-825d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-826-excluded-capital-expenditure-ittoia-2005-s-826</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-827-excluded-capital-expenditure-subsequent-treatment-of-asset-ittoia-2005-s-827</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-828-overlap-profit-ittoia-2005-s-828</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-828a-indexation-of-the-fixed-amount-and-the-amount-per-adult-and-child-ittoia-2005-s-828a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-829-overview-of-part-8ittoia-2005-s-829</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-830-meaning-of-relevant-foreign-income-ittoia-2005-s-830</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-831-claims-for-relevant-foreign-income-to-be-charged-on-the-remittance-basisittoia-2005-s-831</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-832-relevant-foreign-income-charged-on-remittance-basis-ittoia-2005-s-832</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-832a-section-832-temporary-non-residents-ittoia-2005-s-832a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-832b-section-832-deductions-from-remitted-incomeittoia-2005-s-832b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-833-income-treated-as-remitted-repayment-of-uk-linked-debts-ittoia-2005-s-833</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-834-arrangements-treated-as-repayment-of-uk-linked-debtsittoia-2005-s-834</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-835-relief-for-delayed-remittances-ittoia-2005-s-835</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-837-claims-for-relief-on-delayed-remittances-ittoia-2005-s-837</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-836-relief-for-delayed-remittances-backdated-pensions-ittoia-2005-s-836</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-838-expenses-attributable-to-collection-or-payment-of-relevant-foreign-incomeittoia-2005-s-838</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-839-annual-payments-payable-out-of-relevant-foreign-income-ittoia-2005-s-839</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-840-relief-for-backdated-pensions-charged-on-the-arising-basis-ittoia-2005-s-840</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-840a-claims-under-section-840-ittoia-2005-s-840a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-841-unremittable-income-introduction-ittoia-2005-s-841</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-842-claim-for-relief-for-unremittable-income-ittoia-2005-s-842</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-843-withdrawal-of-relief-ittoia-2005-s-843</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-844-income-charged-on-withdrawal-of-relief-after-source-ceasesittoia-2005-s-844</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-845-valuing-unremittable-income-ittoia-2005-s-845</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-845a-claim-for-relief-for-qualifying-new-residents-ittoia-2005-s-845a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-845b-qualifying-new-residents-ittoia-2005-s-845b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-845c-effect-of-claim-foreign-employment-election-or-foreign-gain-claim-on-losses-ittoia-2005-s-845c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-845d-effect-of-claim-foreign-employment-election-or-foreign-gain-claim-costs-of-dwelling-related-loan-ittoia-2005-s-845d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-845e-effect-of-claim-foreign-employment-election-or-foreign-gain-claim-on-personal-allowance-etc-ittoia-2005-s-845e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-845f-effect-of-claim-on-relief-for-contributions-to-registered-pension-schemes-ittoia-2005-s-845f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-845g-foreign-income-relief-ignored-for-purposes-of-determining-adjusted-net-income-ittoia-2005-s-845g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-845h-qualifying-foreign-income-ittoia-2005-s-845h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-845i-disqualified-income-ittoia-2005-s-845i</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-845j-performance-income-ittoia-2005-s-845j</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-848a-bare-trusts-ittoia-2005-s-848a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-847-general-provisions-ittoia-2005-s-847</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-848-assessment-of-partnerships-ittoia-2005-s-848</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-846-overview-of-part-9-ittoia-2005-s-846</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-851-calculations-etc-where-firm-has-other-income-or-losses-ittoia-2005-s-851</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-849-calculation-of-firms-profits-or-losses-ittoia-2005-s-849</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-850-allocation-of-firms-profits-or-losses-between-partners-ittoia-2005-s-850</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-850a-profit-making-period-in-which-some-partners-have-losses-ittoia-2005-s-850a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-850b-loss-making-period-in-which-some-partners-have-profits-ittoia-2005-s850b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-850c-excess-profit-allocation-to-non-individual-partners-ittoia-2005-s-850c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-850d-excess-profit-allocation-cases-involving-individuals-who-are-not-partners-ittoia-2005-s-850d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-850e-payments-by-b-out-of-the-excess-part-of-bs-profit-share-ittoia-2005-s-850e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-852a-notional-trades-indirect-partners-ittoia-2005-s-852a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-852-carrying-on-by-partner-of-notional-trade-ittoia-2005-s-852</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-853-basis-periods-for-partners-notional-trades-ittoia-2005-s-853</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-855a-notional-business-indirect-partners-ittoia-2005-s-855a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-854-carrying-on-by-partner-of-notional-business-ittoia-2005-s-854</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-855-basis-periods-for-partners-notional-businesses-ittoia-2005-s-855</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-856-overlap-profits-from-partners-notional-businesses-ittoia-2005-s-856</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-857-partners-to-whom-the-remittance-basis-applies-ittoia-2005-s-857</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-858-resident-partners-and-double-taxation-agreements-ittoia-2005-s-858</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-862-sale-of-patent-rights-effect-of-later-cessation-of-tradeittoia-2005-s-862</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-863-limited-liability-partnerships-ittoia-2005-s-863</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-863a-limited-liability-partnerships-salaried-members-ittoia-2005-s-863a</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-863e-ms-contribution-to-the-limited-liability-partnership-the-basic-calculation-ittoia-2005-s-863e</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-863h-election-for-special-provision-for-alternative-investment-fund-managers-to-apply-ittoia-2005-s-863h</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-863j-vesting-of-remuneration-represented-by-the-allocated-profit-ittoia-2005-s-863j</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-863k-vesting-statements-ittoia-2005-s-863k</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-863l-the-aifmd-remuneration-guidelines-ittoia-2005-s-863l</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-864-overview-of-part-10-ittoia-2005-s-864</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-865-unpaid-remuneration-non-trades-and-non-property-businesses-ittoia-2005-s-865</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-867-business-entertainment-and-gifts-non-trades-and-non-property-businessesittoia-2005-s-867</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-869-penalties-interest-and-vat-surcharges-non-trades-etc-ittoia-2005-s-869</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/section-870-crime-related-payments-non-trades-and-non-property-businesses-ittoia-2005-s-870</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/119-pre-17th-march-1998-contract-or-policy-conditions-to-be-met-for-contract-or-policy-not-to-be-a-personal-portfolio-bond-ittoia-2005-sch-2-para-119</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/120-the-date-condition-ittoia-2005-sch-2-para-120</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/121-the-non-variation-condition-ittoia-2005-sch-2-para-121</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/122-the-first-selection-condition-ittoia-2005-sch-2-para-122</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/123-the-second-selection-condition-ittoia-2005-sch-2-para-123</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/124-policy-holders-becoming-uk-resident-after-17th-march-1998-ittoia-2005-sch-2-para-124</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/125-policy-holders-becoming-permanently-uk-resident-after-17th-march-1998-ittoia-2005-sch-125</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/126-meaning-of-permitted-index-ittoia-2005-sch-126</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/127-meaning-of-permitted-property-ittoia-2005-sch-2-para-127</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/128-other-definitions-ittoia-2005-sch-2-para-128</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/129-intellectual-property-contributions-to-expenditure-not-made-by-public-bodies-nor-eligible-for-tax-relief-ittoia-2005-sch-2-para-129</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/130-131-certain-telecommunication-rights-ittoia-2005-sch-2-para-130-131</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/132-income-treated-as-income-of-settlor-exception-for-pension-income-ittoia-2005-sch-132</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/133-amounts-treated-as-income-of-settlor-income-paid-to-unmarried-minor-children-of-settlor-ittoia-2005-sch-2-para-133</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/134-amounts-treated-as-income-of-settlor-capital-sums-paid-to-settlor-by-trustees-of-settlement-ittoia-2005-sch-2-para-134</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/135-amounts-treated-as-income-of-settlor-capital-sums-paid-to-settlor-by-body-connected-with-settlement-ittoia-2005-sch-2-para-135</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/136-beneficiaries-income-from-estates-in-administration-basic-amounts-ittoia-2005-sch-2-para-136</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/137-beneficiaries-income-from-estates-in-administration-income-treated-as-bearing-income-tax-ittoia-2005-sch-2-para-137</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/138-ulster-savings-certificates-ittoia-2005-sch-2-para-138</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/139-141-saye-interest-ittoia-2005-sch-2-paras-139-141</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/142-venture-capital-trust-dividends-shares-acquired-before-the-tax-year-2004-05-ittoia-2005-sch-2-para-142</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/143-purchased-life-annuity-payments-old-determinations-concerning-capital-elements-ittoia-2005-sch-2-para-143</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/144-purchased-life-annuity-payments-carry-forward-of-excess-capital-elements-ittoia-2005-sch-2-para-144</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/145-purchased-life-annuity-payments-penalty-for-false-statements-ittoia-2005-sch-2-para-145</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/146-certain-annual-payments-by-individuals-ittoia-2005-sch-2-para-146</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/147-annual-payments-for-non-taxable-consideration-ittoia-2005-sch-2-para-147</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/148-periodical-payments-of-personal-injury-damages-etc-ittoia-2005-sch-2-para-148</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/149-foster-care-relief-ittoia-2005-sch-2-para-149</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/150-relevant-foreign-income-charged-on-remittance-basis-income-arising-before-the-tax-year-2005-06-ittoia-2005-sch-2-para-150</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/151-relevant-foreign-income-charged-on-remittance-basis-delayed-remittances-ittoia-2005-sch-2-para-151</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/152-relief-for-backdated-pensions-charged-on-arising-basis-ittoia-2005-sch-2-para-152</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/153-unremittable-income-that-arose-before-the-tax-year-2005-06-ittoia-2005-sch-2-para-153</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/154-unpaid-remuneration-non-trades-and-non-property-businesses-ittoia-2005-sch-2-para-154</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/155-156-employee-benefit-contributions-non-trades-and-non-property-businesses-ittoia-2005-sch-2-paras-155-156</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/157-crime-related-payments-non-trades-and-non-property-businesses-ittoia-2005-sch-2-para-157</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/158-apportionment-of-miscellaneous-profits-or-losses-to-tax-years-before-tax-year-2005-06-ittoia-2005-sch-2-para-158</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/159-general-deduction-rules-ittoia-2005-sch-2-para-159</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/160-section-820-of-icta-ittoia-2005-sch-2-para-160</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/161-amendments-of-part-4-of-fa-2004-pension-schemes-etc-ittoia-2005-sch-2-para-161</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/schedule-3-repeals-and-revocations-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/part-1-abbreviations-of-acts</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/income-tax-trading-and-other-income-act-2005/part-2-index-of-expressions-defined-in-this-act-etc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-1-charge-on-transfers-ihta-1984-s-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-2-chargeable-transfers-and-exempt-transfers-ihta-1984-s-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-3-transfers-of-value-ihta-1984-s-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-3a-potentially-exempt-transfers-ihta-1984-s-3a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-4-transfers-on-death-ihta-1984-s-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-5-meaning-of-estate-ihta-1984-s-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-6-excluded-property-ihta-1984-s-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-6a-long-term-uk-resident-individuals-ihta-1984-s-6a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-6b-long-term-uk-resident-young-persons-ihta-1984-s-6b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-6c-long-term-uk-resident-bodies-corporate-ihta-1984-s-6c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-8-indexation-of-rate-bands-ihta-1984-s-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-8a-transfer-of-unused-nil-rate-band-between-spouses-and-civil-partners-ihta-1984-s-8a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-8b-claims-under-section-8a-ihta-1984-s-8b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-8c-section-8a-and-subsequent-charges-ihta-1984-s-8c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-7-rates-ihta-1984-s-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-8d-extra-nil-rate-band-death-interest-home-goes-descendants-etc-ihta-1984-s-8d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-8e-residence-nil-rate-amount-interest-home-goes-descendants-etc-ihta-1984-s-8e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-8f-residence-nil-rate-amount-no-interest-home-goes-descendants-etc-ihta-1984-s-8f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-8fa-downsizing-addition-entitlement-low-value-death-interest-home-ihta-1984-s-8fa</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-8fb-downsizing-addition-entitlement-no-residential-interest-death-ihta-1984-s-8fb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-8fc-downsizing-addition-effect-section-8e-case-ihta-1984-s-8fb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-8fd-downsizing-addition-effect-section-8f-case-ihta-1984-s-8fc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-8fe-calculation-lost-relievable-amount-ihta-1984-s-8fe</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-8g-meaning-brought-forward-allowance-ihta-1984-s-8g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-8h-meaning-qualifying-residential-interest-ihta-1984-s-8h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-8ha-qualifying-former-residential-interest-interests-possession-ihta-1984-s-8ha</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-8j-meaning-inherited-ihta-1984-s-8j</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-8k-meaning-closely-inherited-ihta-1984-s-8k</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-8l-claims-brought-forward-allowance-ihta-1984-s-8l</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-8m-residence-nil-rate-amount-cases-involving-conditional-exemption-ihta-1984-s-8m</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-9-transitional-provisions-on-reduction-of-tax-ihta-1984-s-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-10-dispositions-not-intended-to-confer-gratuitous-benefit-ihta-1984-s-10</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-11-dispositions-for-maintenance-of-family-ihta-1984-s-11</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-12-dispositions-allowable-for-income-tax-or-conferring-benefits-under-pension-scheme-ihta-1984-s-12</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-16-grant-of-tenancies-of-agricultural-property-ihta-1984-s-16</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-17-changes-in-distribution-of-deceaseds-estate-etc-none-of-the-following-is-a-transfer-of-value-a-a-variation-or-disclaimer-to-which-section-1421-below-applies-b-a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-13-dispositions-by-close-companies-for-benefit-of-employees-ihta-1984-s-13</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-13a-dispositions-by-close-companies-to-employee-ownership-trusts-ihta-1984-s-13a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-14-waiver-of-remuneration-ihta-1984-s-14</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-15-waiver-of-dividends-ihta-1984-s-15</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-12a-pension-drawdown-fund-not-used-no-deemed-disposition-ihta-1984-s-12a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-18-transfers-between-spouses-or-civil-partners-ihta-1984-s-18</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-19-annual-exemption-ihta-1984-s-19</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-20-small-gifts-ihta-1984-s-20</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-21-normal-expenditure-out-of-income-ihta-1984-s-21</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-22-gifts-in-consideration-of-marriage-or-civil-partnership-ihta-1984-s-22</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-23-gifts-to-charities-or-registered-clubs-ihta-1984-s-23</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-24-gifts-to-political-parties-ihta-1984-s-24</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-24a-gifts-to-housing-associations-ihta-1984-s-24a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-25-gifts-for-national-purposes-etc-ihta-1984-s-25</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-26-gifts-for-public-benefit-ihta-1984-s-26</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-26a-potentially-exempt-transfer-of-property-subsequently-held-for-national-purposes-etc-ihta-1984-s-26a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-27-maintenance-funds-for-historic-buildings-etc-ihta-1984-s-27</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-28-employee-trusts-ihta-1984-s-28</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-28a-employee-ownership-trusts-ihta-1984-s-28a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-29-loans-modifications-of-exemptions-ihta-1984-s-29</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-29a-abatement-of-exemption-where-claim-settled-out-of-beneficiarys-own-resources-ihta-1984-s-29a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-30-conditionally-exempt-transfers-ihta-1984-s-30</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-31-designation-and-undertakings-ihta-1984-s-31</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-32-chargeable-events-ihta-1984-s-32</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-32a-associated-properties-ihta-1984-s-32</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-33-amount-of-charge-under-section-32-ihta-1984-s-33</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-34-reinstatement-of-transferors-cumulative-total-ihta-1984-s-34</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-35-conditional-exemption-on-death-before-7th-april-1976-ihta-1984-s-35</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-35a-variation-of-undertakings-ihta-1984-s-35a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-36-preliminary-ihta-1984-s-36</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-37-abatement-of-gifts-ihta-1984-s-37</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-38-attribution-of-value-to-specific-gifts-ihta-1984-s-38</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-39-attribution-of-value-to-residuary-gifts-ihta-1984-s-39</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-39a-operation-of-sections-38-and-39-in-cases-of-business-or-agricultural-relief-ihta-1984-s-39a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-40-gifts-made-separately-out-of-different-funds-ihta-1984-s-40</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-41-burden-of-tax-ihta-1984-s-41</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-42-supplementary-ihta-1984-s-42</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-43-settlement-and-related-expressions-ihta-1984-s-43</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-44-settlor-ihta-1984-s-44</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-45-trustee-ihta-1984-s-45</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-46-interest-in-possession-scotland-ihta-1984-s-46</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-46a-contract-of-life-insurance-entered-into-before-22nd-march-2006-which-on-that-day-is-settled-property-in-which-interest-in-possession-subsists-ihta-1984-s-46a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-46b-contract-of-life-insurance-entered-into-before-22nd-march-2006-which-immediately-before-that-day-is-property-to-which-section-71-applies-ihta-1984-s-46b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-47-reversionary-interest-ihta-1984-s-47</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-47a-settlement-power-ihta-1984-s-47a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-48-excluded-property-ihta-1984-s-48</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-48a-commencement-of-settlement-ihta-1984-s-48a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-48za-excluded-property-property-situated-outside-the-uk-etc-ihta-1984-s-48za</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-53-exceptions-from-charge-under-section-52-ihta-1984-s-53</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-57a-relief-where-property-enters-maintenance-fund-ihta-1984-s-57a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-57-application-of-certain-exemptions-ihta-1984-s-57</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-56-exclusion-of-certain-exemptions-ihta-1984-s-56</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-55a-purchased-settlement-powers-section-55-reversionary-interest-acquired-by-beneficiary-ihta-1984-s-55a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-55-reversionary-interest-acquired-by-beneficiary-ihta-1984-s-55</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-54b-provisions-supplementary-to-section-54a-ihta-1984-s-54b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-54a-special-rate-of-charge-where-settled-property-affected-by-potentially-exempt-transfer-ihta-1984-s-54a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-54-exceptions-from-charge-on-death-ihta-1984-s-54</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-49-treatment-of-interests-in-possession-ihta-1984-s-49</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-52-charge-on-termination-of-interest-in-possession-ihta-1984-s-52</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-51-disposal-of-interest-in-possession-ihta-1984-s-51</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-50-interests-in-part-etc-ihta-1984-s-5000050-section-50-interests-in-part-etc-ihta-1984-s-50</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-49e-transitional-serial-interest-contracts-of-life-insurance-ihta-1984-s-49e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-49d-transitional-serial-interest-interest-to-which-person-becomes-entitled-on-death-of-spouse-or-civil-partner-on-or-after-6th-october-2008-ihta-1984-s-49d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-49c-transitional-serial-interest-interest-to-which-person-becomes-entitled-during-period-22nd-march-2006-to-5th-october-2008-ihta-1984-s-49c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-49b-transitional-serial-interests-ihta-1984-s-48b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-49a-immediate-post-death-interest-ihta-1984-s-49a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-58-relevant-property-ihta-1984-s-58</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-59-qualifying-interest-in-possession-ihta-1984-s-59</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-60-commencement-of-settlement-ihta-1984-s-60</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-61-ten-year-anniversary-ihta-1984-s-61</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-62-related-settlements-ihta-1984-s-62</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-62a-day-additions-ihta-1984-s-62a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-62b-day-additions-exceptions-ihta-1984-s-62b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-62c-protected-settlements-ihta-1984-s-62c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-63-minor-interpretative-provisions-ihta-1984-s-63</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-64-charge-at-ten-year-anniversary-ihta-1984-s-64</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-65-charge-at-other-times-ihta-1984-s-65</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-66-rate-of-ten-yearly-charge-ihta-1984-s-66</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-67-added-property-etc-ihta-1984-s-67</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-68-rate-before-first-ten-year-anniversary-ihta-1984-s-68</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-69-rate-between-ten-year-anniversaries-ihta-1984-s-69</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-70-property-leaving-temporary-charitable-trusts-ihta-1984-s-70</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-71-accumulation-and-maintenance-trusts-ihta-1984-s-71</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-71a-trusts-for-bereaved-minors-ihta-1984-s-71a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-71b-charge-to-tax-on-property-to-which-section-71a-applies-ihta-1984-s-71b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-71c-sections-71a-and-71b-meaning-of-bereaved-minor-ihta-1984-s-71c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-71d-age-18-to-25-trusts-ihta-1984-s-71d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-71e-charge-to-tax-on-property-to-which-section-71d-applies-ihta-1984-s-71e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-71f-calculation-of-tax-charged-under-section-71e-in-certain-cases-ihta-1984-s-71f</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-71h-sections-71a-to-71g-meaning-of-parent-ihta-1984-s-71h</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-73-pre-1978-protective-trusts-ihta-1984-s-73</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-74-pre-1981-trusts-for-disabled-persons-ihta-1984-s-74</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-74a-arrangements-involving-acquisition-of-interest-in-settled-property-etc-ihta-1984-s-74a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-74b-section-74a-supplementary-provision-ihta-1984-s-74b</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-75-property-becoming-subject-to-employee-trusts-ihta-1984-s-75</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-76-property-becoming-held-for-charitable-purposes-etc-ihta-1984-s-76</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-77-maintenance-funds-for-historic-buildings-etc-ihta-1984-s-77</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-82a-excluded-property-property-to-which-section-81-applies-new-cases-ihta-1984-s-82a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-81b-excluded-property-property-to-which-section-80-applies-ihta-1984-s-81b</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-83-property-becoming-settled-on-a-death-ihta-1984-s-83</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-82-excluded-property-ihta-1984-s-82</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-81a-reversionary-interests-in-relevant-property-ihta-1984-s-81a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-81-property-moving-between-settlements-ihta-1984-s-81</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-80-initial-interest-of-settlor-or-spouse-or-civil-partner-ihta-1984-s-80</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-79a-variation-of-undertakings-ihta-1984-s-79a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-79-exemption-from-ten-yearly-charge-ihta-1984-s-79</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-78-conditionally-exempt-occasions-ihta-1984-s-78</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-86-trusts-for-benefit-of-employees-ihta-1984-s-86</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-87-newspaper-trusts-ihta-1984-s-87</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-88-protective-trusts-ihta-1984-s-88</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-89-trusts-for-disabled-persons-ihta-1984-s-89</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-89a-self-settlement-by-expected-to-fall-within-the-definition-of-disabled-person-with-condition-expected-to-lead-to-disability-ihta-1984-s-89a</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-89c-disabled-persons-interest-powers-of-advancement-etc-ihta-1984-s-89c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-90-trustees-annuities-etc-ihta-1984-s-90</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-91-administration-period-ihta-1984-s-91</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-92-survivorship-clauses-ihta-1984-s-92</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-93-disclaimers-ihta-1984-s-93</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-94-charge-on-participators-ihta-1984-s-94</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-95-participator-in-two-companies-ihta-1984-s-95</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-96-preference-shares-disregarded-ihta-1984-s-96</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-97-transfers-within-group-etc-ihta-1984-s-97</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-98-effect-of-alterations-of-capital-etc-ihta-1984-s-98</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-99-transfers-where-participators-are-trustees-ihta-1984-s-99</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-101-companies-interests-in-settled-property-ihta-1984-s-101</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-100-alterations-of-capital-etc-where-participators-are-trustees-ihta-1984-s-100</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-103-preliminary-ihta-1984-s-103</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-104-the-relief-ihta-1984-s-104</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-105-relevant-business-property-ihta-1984-s-105</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-106-minimum-period-of-ownership-ihta-1984-s-106</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-107-replacements-ihta-1984-s-107</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-108-successions-ihta-1984-s-108</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-109-successive-transfers-ihta-1984-s-109</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-109a-additional-requirement-in-case-of-minority-shareholdings-ihta-1984-s-109a</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-111-value-of-certain-shares-and-securities-ihta-1984-s-111</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-112-exclusion-of-value-of-excepted-assets-ihta-1984-s-112</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-113-contracts-for-sale-ihta-1984-s-113</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-113a-transfers-within-seven-years-before-death-of-transferor-ihta-1984-s-113a</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-117-minimum-period-of-occupation-or-ownership-ihta-1984-s-117</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-119-occupation-by-company-or-partnership-ihta-1984-s-119</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-120-successions-ihta-1984-s-120</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-121-successive-transfers-ihta-1984-s-121</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-122-agricultural-property-of-companies-ihta-1984-s-122</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-123-provisions-supplementary-to-section-122-ihta-1984-s-123</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-124-contracts-for-sale-ihta-1984-s-124</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-124a-transfers-within-seven-years-before-death-of-transferor-ihta-1984-s-124a</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-124c-land-in-habitat-schemes-ihta-1984-s-124c</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-126-charge-to-tax-on-disposal-of-trees-or-underwood-ihta-1984-s-126</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-127-amount-subject-to-charge-ihta-1984-s-127</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-128-rate-of-charge-ihta-1984-s-128</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-129-credit-for-tax-charged-ihta-1984-s-129</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-131-the-relief-ihta-1984-s-131</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-132-wasting-assets-ihta-1984-s-132</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-133-shares-capital-receipts-ihta-1984-s-133</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-134-payments-of-calls-ihta-1984-s-134</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-135-reorganisation-of-share-capital-etc-ihta-1984-s-135</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-136-transactions-of-close-companies-ihta-1984-s-136</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-137-interests-in-land-ihta-1984-s-137</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-138-leases-ihta-1984-s-138</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-139-other-property-ihta-1984-s-139</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-165-tax-on-capital-gains-ihta-1984-s-165</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-167-life-policies-etc-ihta-1984-s-167</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-168-unquoted-shares-and-securities-ihta-1984-s-168</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-169-farm-cottages-ihta-1984-s-169</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-170-leases-for-life-etc-ihta-1984-s-170</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-171-changes-occurring-on-death-ihta-1984-s-171</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-172-funeral-expenses-ihta-1984-s-172</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-173-expenses-incurred-abroad-ihta-1984-s-173</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-174-income-tax-and-unpaid-capital-transfer-tax-ihta-1984-s-174</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-175-liability-to-make-future-payments-etc-ihta-1984-s-175</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-176-related-property-etc-sales-ihta-1984-s-176</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-177-scottish-agricultural-leases-ihta-1984-s-177</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-178-preliminary-ihta-1984-s-178</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-179-the-relief-ihta-1984-s-179</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-180-effect-of-purchases-ihta-1984-s-180</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-181-capital-receipts-ihta-1984-s-181</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-182-payment-of-calls-ihta-1984-s-182</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-183-changes-in-holdings-ihta-1984-s-183</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-184-exchanges-ihta-1984-s-184</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-185-acquisition-of-like-investments-ihta-1984-s-185</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-186-value-of-part-of-a-fund-ihta-1984-s-186</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-186a-cancelled-investments-ihta-1984-s-186a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-186b-suspended-investments-ihta-1984-s-186b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-187-attribution-of-values-to-specific-investments-ihta-1984-s-187</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-188-limitation-of-loss-on-sale-ihta-1984-s-188</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-189-date-of-sale-or-purchase-ihta-1984-s-189</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-190-preliminary-ihta-1984-s-190</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-191-the-relief-ihta-1984-s-191</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-192-effect-of-purchases-ihta-1984-s-192</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-193-changes-between-death-and-sale-ihta-1984-s-193</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-195-valuation-by-reference-to-other-interests-ihta-1984-s-195</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-198-date-of-sale-or-purchase-ihta-1984-s-198</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-199-dispositions-by-transferor-ihta-1984-s-199</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-200-transfer-on-death-ihta-1984-s-200</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-201-settled-property-ihta-1984-s-201</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-202-close-companies-ihta-1984-s-202</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-206-gifts-to-political-parties-ihta-1984-s-206</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-210-pension-rights-etc-ihta-1984-s-210</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-211-burden-of-tax-on-death-ihta-1984-s-211</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-212-powers-to-raise-tax-ihta-1984-s-212</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-213-refund-by-instalments-ihta-1984-s-213</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-214-certificates-of-tax-paid-ihta-1984-s-214</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-247-provision-of-incorrect-information-ihta-1984-s-247</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-233-interest-on-unpaid-tax-ihta-1984-s-233</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-234-interest-on-instalments-ihta-1984-s-234</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-235-interest-on-overpaid-tax-ihta-1984-s-235</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-236-special-cases-ihta-1984-s-236</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-237-imposition-of-charge-ihta-1984-s-237</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-238-effect-of-purchases-ihta-1984-s-238</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-239-certificates-of-discharge-ihta-1984-s-239</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-240-underpayments-ihta-1984-s-240</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-241-overpayments-ihta-1984-s-241</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-242-recovery-of-tax-ihta-1984-s-242</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-245-failure-to-deliver-accounts-ihta-1984-s-245</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-245a-failure-to-provide-information-etc-ihta-1984-s-245a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-246-failure-to-appear-before-special-commissioners-etc-ihta-1984-s-246</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-232-administration-actions-ihta-1984-s-232</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-248-failure-to-remedy-errors-ihta-1984-s-248</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-249-recovery-of-penalties-ihta-1984-s-249</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-250-time-limit-for-recovery-ihta-1984-s-250</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-251-appeals-against-summary-determination-of-penalties-ihta-1984-s-251</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-252-effect-of-award-by-the-tribunal-ihta-1984-s-252</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-253-mitigation-of-penalties-ihta-1984-s-253</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-257-form-etc-of-accounts-ihta-1984-s-257</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-259-inspection-of-records-ihta-1984-s-259</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/inheritance-tax-act-1984/section-260-inland-revenue-regulation-act-1890-ihta-1984-s-260</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/12-1-this-paragraph-applies-to-determine-for-the-purposes-of-lbttsa-2013-sch-2a-para-12</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/13-1-this-paragraph-applies-where-a-person-is-the-beneficiary-lbttsa-2013-sch-2a-para-13</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/14-1-this-paragraph-applies-where-a-person-owns-a-dwelling-lbttsa-2013-sch-2a-para-14</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/15-1-this-paragraph-applies-where-a-person-the-tenant-is-lbttsa-2013-sch-2a-para-15</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/16-1-this-paragraph-applies-where-a-person-the-liferenter-holds-lbttsa-2013-sch-2a-para-16</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/17-1-this-paragraph-applies-where-two-or-more-persons-are-lbttsa-2013-sch-2a-para-17</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/18-1-in-the-case-of-a-dwelling-situated-outside-scotland-lbttsa-2013-sch-2a-para-18</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/19-1-the-scottish-ministers-may-by-order-amend-paragraph-4-2-lbttsa-2013-sch-2a-para-19</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/20-1-in-this-schedule-bare-trust-has-the-lbttsa-2013-sch-2a-para-20</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/1-the-leaseback-element-of-a-sale-and-leaseback-arrangement-is-lbttsa-2013-sch-3-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/2-a-sale-and-leaseback-arrangement-is-an-arrangement-under-which-lbttsa-2013-sch-3-para-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/3-the-qualifying-conditions-are-a-that-the-sale-transaction-is-lbttsa-2013-sch-3-para-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/4-in-this-schedule-debt-has-the-same-meaning-as-in-lbttsa-2013-sch-3-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/1-1-this-schedule-provides-for-relief-in-the-case-of-lbttsa-2013-sch-4-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/2-where-a-dwelling-the-old-dwelling-is-acquired-by-a-lbttsa-2013-sch-4-para-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/3-where-qualifying-conditions-a-to-d-but-not-e-are-lbttsa-2013-sch-4-para-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/4-in-this-part-of-this-schedule-the-qualifying-conditions-are-lbttsa-2013-sch-4-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/5-where-a-dwelling-the-old-dwelling-is-acquired-by-a-lbttsa-2013-sch-4-para-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/6-where-qualifying-conditions-a-to-e-but-not-f-are-lbttsa-2013-sch-4-para-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/7-in-this-part-of-this-schedule-the-qualifying-conditions-are-lbttsa-2013-sch-4-para-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/8-paragraph-7-e-ii-does-not-apply-to-the-grant-of-a-lbttsa-2013-sch-4-para-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/9-where-a-dwelling-the-old-dwelling-is-acquired-by-a-lbttsa-2013-sch-4-para-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/10-where-qualifying-conditions-a-to-g-but-not-h-are-lbttsa-2013-sch-4-para-10</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/11-in-this-part-of-this-schedule-the-qualifying-conditions-are-lbttsa-2013-sch-4-para-11</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/12-paragraph-11-g-ii-does-not-apply-to-the-grant-of-a-lbttsa-2013-sch-4-para-12</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/13-1-relief-under-this-schedule-is-withdrawn-in-the-following-lbttsa-2013-sch-4-para-13</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/14-relief-under-part-3-of-this-schedule-acquisition-by-property-lbttsa-2013-sch-4-para-14</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/15-paragraph-14-b-does-not-apply-to-the-grant-of-a-lbttsa-2013-sch-4-para-15</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/16-relief-under-part-4-of-this-schedule-acquisition-by-property-lbttsa-2013-sch-4-para-16</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/17-paragraph-16-b-does-not-apply-to-the-grant-of-a-lbttsa-2013-sch-4-para-17</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/18-dwelling-includes-land-occupied-and-enjoyed-with-the-dwelling-as-lbttsa-2013-sch-4-para-18</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/19-a-building-or-part-of-a-building-is-a-new-lbttsa-2013-sch-4-para-19</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/20-the-permitted-area-in-relation-to-a-dwelling-means-land-lbttsa-2013-sch-4-para-20</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/21-where-paragraph-20-b-applies-the-permitted-area-is-taken-to-lbttsa-2013-sch-4-para-20</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/22-references-in-this-schedule-to-a-the-acquisition-of-a-lbttsa-2013-sch-4-para-22</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/23-a-house-building-company-means-a-company-that-carries-on-the-lbttsa-2013-sch-4-para-23</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/24-references-in-this-schedule-to-such-a-company-include-any-lbttsa-2013-sch-4-para-24</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/25-1-a-property-trader-means-an-entity-listed-in-sub-paragraph-lbttsa-2013-sch-4-para-25</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/26-for-the-purposes-of-this-schedule-a-anything-done-by-lbttsa-2013-sch-4-para-26</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/26a-schedule-2a-makes-provision-about-an-additional-amount-of-tax-lbttsa-2013-sch-4-para-26a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/27-refurbishment-of-a-dwelling-means-the-carrying-out-of-works-lbttsa-2013-sch-4-para-27</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/28-the-permitted-amount-in-relation-to-the-refurbishment-of-a-lbttsa-2013-sch-4-para-28</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/1-eligibility-for-relief-lbttsa-2013-sch-4a-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/2-meaning-of-first-time-buyer-lbttsa-2013-sch-4a-para-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/3-relief-from-the-tax-lbttsa-2013-sch-4a-para-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/4-eligibility-for-relief-alternative-finance-arrangements-lbttsa-2013-sch-4a-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/5-deemed-ownership-beneficiaries-under-certain-trusts-lbttsa-2013-sch-4a-para-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/6-dwellings-owned-by-trustees-or-personal-representatives-lbttsa-2013-sch-4a-para-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/7-interpretation-lbttsa-2013-sch-4a-para-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/1-1-this-schedule-provides-for-relief-in-the-case-of-lbttsa-2013-sch-5-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/2-this-schedule-applies-to-relevant-transactions-lbttsa-2013-sch-5-para-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/3-a-relevant-transaction-is-a-transaction-other-than-a-transaction-lbttsa-2013-sch-5-para-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/4-a-transaction-is-within-this-paragraph-if-its-main-subject-matter-lbttsa-2013-sch-5-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/5-a-transaction-is-within-this-paragraph-if-lbttsa-2013-sch-5-para-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/6-a-transaction-is-excluded-by-this-paragraph-if-lbttsa-2013-sch-5-para-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/7-in-relation-to-a-relevant-transaction-a-the-consideration-attributable-lbttsa-2013-sch-5-para-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/8-the-dwellings-are-in-relation-to-a-relevant-transaction-the-lbttsa-2013-sch-5-para-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/9-a-reference-in-this-schedule-to-an-interest-in-a-lbttsa-2013-sch-5-para-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/10-the-amount-of-tax-chargeable-in-relation-to-a-relevant-lbttsa-2013-sch-5-para-10</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/10a-the-amount-of-tax-chargeable-in-relation-to-a-relevant-lbttsa-2013-sch-5-para-10a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/11-but-where-dt-x-nd-or-as-the-case-may-lbttsa-2013-sch-5-para-11</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/12-the-minimum-prescribed-amount-is-such-proportion-as-may-be-lbttsa-2013-sch-5-para-12</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/13-the-tax-due-in-relation-to-a-dwelling-is-determined-lbttsa-2013-sch-5-para-13</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/14-the-tax-due-in-relation-to-remaining-property-is-determined-lbttsa-2013-sch-5-para-14</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/15-attributable-means-attributable-on-a-just-and-reasonable-basis-lbttsa-2013-sch-5-para-15</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/16-relief-under-this-schedule-is-withdrawn-in-relation-to-a-lbttsa-2013-sch-5-para-16</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/17-where-relief-is-withdrawn-the-amount-of-tax-chargeable-is-lbttsa-2013-sch-5-para-17</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/18-relief-under-this-schedule-is-partially-withdrawn-in-relation-to-lbttsa-2013-sch-5-para-18</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/19-where-relief-is-partially-withdrawn-tax-is-chargeable-on-the-lbttsa-2013-sch-5-para-19</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/20-in-that-case-the-tax-so-chargeable-must-be-calculated-lbttsa-2013-sch-5-para-20</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/21-the-relevant-period-means-the-shorter-of-lbttsa-2013-sch-5-para-21</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/22-in-relation-to-a-transaction-effected-on-completion-of-a-lbttsa-2013-sch-5-para-22</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/23-in-this-part-of-this-schedule-event-includes-any-change-lbttsa-2013-sch-5-para-23</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/24-this-part-of-this-schedule-sets-out-rules-for-determining-lbttsa-2013-sch-5-para-24</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/25-a-building-or-part-of-a-building-counts-as-a-lbttsa-2013-sch-5-para-25</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/26-land-that-is-or-is-to-be-occupied-or-enjoyed-lbttsa-2013-sch-5-para-26</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/27-land-that-subsists-or-is-to-subsist-for-the-benefit-lbttsa-2013-sch-5-para-27</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/28-the-main-subject-matter-of-a-transaction-is-also-taken-to-lbttsa-2013-sch-5-para-28</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/29-in-paragraph-28-relevant-deeming-provision-means-section-10-or-lbttsa-2013-sch-5-para-29</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/30-subsections-3-to-6-of-section-59-apply-for-the-lbttsa-2013-sch-5-para-30</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/1-a-land-transaction-under-which-the-buyer-is-a-registered-lbttsa-2013-sch-6-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/2-the-qualifying-conditions-are-a-that-the-registered-social-landlord-lbttsa-2013-sch-6-para-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/3-the-reference-in-paragraph-2-a-to-a-registered-social-landlord-lbttsa-2013-sch-6-para-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/4-for-the-purposes-of-paragraph-3-board-member-is-to-lbttsa-2013-sch-6-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/1-a-land-transaction-under-which-the-buyer-is-a-local-lbttsa-2013-sch-6a-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/2-the-qualifying-conditions-are-a-that-the-transaction-is-entered-lbttsa-2013-sch-6a-para-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/1-1-this-schedule-makes-provision-for-relief-in-the-case-lbttsa-2013-sch-7-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/2-paragraphs-3-to-6-apply-where-arrangements-are-entered-into-lbttsa-2013-sch-7-para-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/3-the-first-transaction-is-exempt-from-charge-if-the-seller-lbttsa-2013-sch-7-para-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/4-the-second-transaction-is-exempt-from-charge-if-the-provisions-lbttsa-2013-sch-7-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/5-a-transfer-to-the-person-that-results-from-the-exercise-lbttsa-2013-sch-7-para-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/6-the-agreement-mentioned-in-paragraph-2-c-is-not-to-be-lbttsa-2013-sch-7-para-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/7-paragraphs-8-to-12-apply-where-arrangements-are-entered-into-lbttsa-2013-sch-7-para-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/8-the-first-transaction-is-exempt-from-charge-if-the-seller-lbttsa-2013-sch-7-para-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/9-the-second-transaction-is-exempt-from-charge-if-the-provisions-lbttsa-2013-sch-7-para-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/10-any-transfer-to-the-person-that-results-from-the-exercise-lbttsa-2013-sch-7-para-10</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/11-the-agreement-mentioned-in-paragraph-7-c-is-not-to-be-lbttsa-2013-sch-7-para-11</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/12-a-further-transaction-that-is-exempt-from-charge-by-virtue-lbttsa-2013-sch-7-para-12</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/13-paragraphs-14-and-15-apply-where-arrangements-are-entered-into-lbttsa-2013-sch-7-para-13</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/14-the-first-transaction-is-exempt-from-charge-if-the-seller-lbttsa-2013-sch-7-para-14</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/15-the-second-transaction-is-exempt-from-charge-if-the-financial-lbttsa-2013-sch-7-para-15</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/16-paragraphs-2-to-12-do-not-apply-to-arrangements-in-lbttsa-2013-sch-7-para-16</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/17-paragraphs-2-to-12-do-not-apply-to-alternative-finance-lbttsa-2013-sch-7-para-17</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/18-that-includes-arrangements-for-a-person-to-acquire-control-of-lbttsa-2013-sch-7-para-18</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/19-in-paragraphs-17-and-18-alternative-finance-arrangements-means-the-lbttsa-2013-sch-7-para-19</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/20-section-1124-of-the-corporation-tax-act-2010-c-4-applies-lbttsa-2013-sch-7-para-20</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/21-an-interest-held-by-a-financial-institution-as-a-result-lbttsa-2013-sch-7-para-21</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/22-that-interest-ceases-to-be-an-exempt-interest-if-lbttsa-2013-sch-7-para-22</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/23-paragraph-21-does-not-apply-if-the-first-transaction-is-lbttsa-2013-sch-7-para-23</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/24-paragraph-21-does-not-make-an-interest-exempt-in-respect-lbttsa-2013-sch-7-para-24</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/25-1-in-this-schedule-financial-institution-has-the-meaning-given-lbttsa-2013-sch-7-para-25</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/26-in-this-schedule-arrangements-includes-any-agreement-understanding-scheme-transaction-lbttsa-2013-sch-7-para-26</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/1-1-this-schedule-makes-provision-for-relief-in-the-case-lbttsa-2013-sch-8-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/2-in-this-schedule-alternative-finance-investment-bond-means-arrangements-to-lbttsa-2013-sch-8-para-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/3-in-this-schedule-bond-assets-bond-holder-bond-issuer-and-capital-have-lbttsa-2013-sch-8-para-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/4-for-the-purposes-of-this-act-a-the-bond-holder-under-lbttsa-2013-sch-8-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/5-1-paragraph-4-does-not-apply-if-control-of-the-lbttsa-2013-sch-8-para-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/6-1-but-paragraph-5-1-does-not-apply-and-accordingly-section-lbttsa-2013-sch-8-para-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/7-this-part-of-this-schedule-defines-conditions-a-to-g-lbttsa-2013-sch-8-para-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/8-condition-a-is-that-one-person-p-and-another-q-lbttsa-2013-sch-8-para-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/9-condition-b-is-that-a-q-as-bond-issuer-enters-into-lbttsa-2013-sch-8-para-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/10-1-condition-c-is-that-for-the-purpose-of-generating-lbttsa-2013-sch-8-para-10</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/11-1-condition-d-is-that-before-the-end-of-the-lbttsa-2013-sch-8-para-11</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/12-condition-e-is-that-the-total-of-the-payments-of-lbttsa-2013-sch-8-para-12</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/13-condition-f-is-that-q-holds-the-interest-in-land-lbttsa-2013-sch-8-para-13</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/14-1-condition-g-is-that-a-before-the-end-of-lbttsa-2013-sch-8-para-14</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/15-1-the-first-transaction-is-exempt-from-charge-if-lbttsa-2013-sch-8-para-15</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/16-1-relief-under-paragraph-15-is-withdrawn-if-lbttsa-2013-sch-8-para-16</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/17-where-relief-is-withdrawn-the-amount-of-tax-chargeable-is-lbttsa-2013-sch-8-para-17</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/18-the-amount-chargeable-is-the-tax-that-would-have-been-lbttsa-2013-sch-8-para-18</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/19-1-the-second-transaction-is-exempt-from-charge-if-lbttsa-2013-sch-8-para-19</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/20-if-after-the-effective-date-of-the-second-transaction-q-lbttsa-2013-sch-8-para-20</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/21-1-this-paragraphs-applies-if-a-conditions-a-to-c-lbttsa-2013-sch-8-para-21</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/22-1-paragraph-21-also-applies-where-the-replacement-land-is-lbttsa-2013-sch-8-para-22</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/23-1-where-a-security-is-discharged-in-accordance-with-paragraph-lbttsa-2013-sch-8-para-12</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/24-1-the-reliefs-provided-by-paragraphs-15-and-19-and-lbttsa-2013-sch-8-para-24</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/25-1-but-paragraph-24-does-not-prevent-the-reliefs-being-lbttsa-2013-sch-8-para-25</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/26-the-reliefs-provided-by-paragraph-15-and-19-and-paragraph-lbttsa-2013-sch-8-para-26</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/1-the-relief-lbttsa-2013-sch-9-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/4-in-this-schedule-crofting-community-right-to-buy-means-the-lbttsa-2013-sch-9-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/1-1-this-schedule-provides-for-relief-for-certain-transactions-involving-lbttsa-2013-sch-10-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/2-a-land-transaction-is-exempt-from-charge-if-the-seller-lbttsa-2013-sch-10-para-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/3-relief-under-this-schedule-is-not-available-if-at-the-lbttsa-2013-sch-10-para-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/4-paragraph-3-does-not-apply-to-arrangements-to-which-paragraph-lbttsa-2013-sch-10-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/5-relief-under-this-schedule-is-not-available-if-the-transaction-lbttsa-2013-sch-10-para-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/6-arrangements-are-within-paragraph-5-a-if-under-them-the-seller-lbttsa-2013-sch-10-para-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/7-paragraph-5-b-does-not-apply-to-arrangements-to-which-paragraph-lbttsa-2013-sch-10-para-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/8-relief-under-this-schedule-is-not-available-if-the-transaction-lbttsa-2013-sch-10-para-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/9-this-paragraph-applies-to-arrangements-entered-into-with-a-view-lbttsa-2013-sch-10-para-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/10-this-paragraph-applies-to-arrangements-in-so-far-as-they-lbttsa-2013-sch-10-para-10</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/10a-1-this-paragraph-applies-to-arrangements-if-and-for-so-lbttsa-2013-sch-10-para-10a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/11-in-this-part-of-this-schedule-control-has-the-meaning-lbttsa-2013-sch-10-para-11</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/12-this-part-of-this-schedule-is-arranged-as-follows-paragraphs-lbttsa-2013-sch-10-para-12</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/13-relief-under-this-schedule-is-withdrawn-or-partially-withdrawn-where-lbttsa-2013-sch-10-para-13</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/14-this-paragraph-applies-where-the-buyer-in-the-transaction-which-lbttsa-2013-sch-10-para-14</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/15-this-paragraph-applies-where-at-the-time-the-buyer-ceases-lbttsa-2013-sch-10-para-15</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/15a-this-paragraph-applies-where-a-the-relief-under-this-schedule-lbttsa-2013-sch-10-para-15a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/16-where-relief-is-withdrawn-the-amount-of-tax-chargeable-is-lbttsa-2013-sch-10-para-16</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/17-the-amount-chargeable-is-the-tax-that-would-have-been-lbttsa-2013-sch-10-para-17</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/18-where-relief-is-partially-withdrawn-the-amount-of-tax-chargeable-lbttsa-2013-sch-10-para-18</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/19-an-appropriate-proportion-means-an-appropriate-proportion-having-regard-to-lbttsa-2013-sch-10-para-19</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/20-relief-under-this-schedule-is-not-withdrawn-where-the-buyer-lbttsa-2013-sch-10-para-20</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/21-relief-under-this-schedule-is-not-withdrawn-where-lbttsa-2013-sch-10-para-21</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/22-relief-under-this-schedule-is-not-withdrawn-where-lbttsa-2013-sch-10-para-22</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/23-but-where-in-a-case-to-which-paragraph-21-or-lbttsa-2013-sch-10-para-23</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/24-the-circumstances-referred-to-in-paragraph-23-a-are-that-the-lbttsa-2013-sch-10-para-24</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/25-this-paragraph-applies-to-a-chargeable-interest-lbttsa-2013-sch-10-para-25</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/26-relief-under-this-schedule-is-not-withdrawn-where-the-buyer-lbttsa-2013-sch-10-para-26</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/27-the-seller-is-regarded-as-leaving-the-group-if-the-lbttsa-2013-sch-10-para-27</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/28-but-if-there-is-a-change-in-the-control-of-lbttsa-2013-sch-10-para-28</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/29-paragraph-28-does-not-apply-where-a-there-is-a-lbttsa-2013-sch-10-para-29</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/30-there-is-a-change-in-the-control-of-the-buyer-lbttsa-2013-sch-10-para-30</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/31-for-the-purposes-of-paragraph-30-a-person-does-not-lbttsa-2013-sch-10-para-31</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/32-where-the-following-conditions-are-met-paragraphs-13-to-31-lbttsa-2013-sch-10-para-32</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/33-the-first-condition-is-that-there-is-a-change-in-lbttsa-2013-sch-10-para-33</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/34-the-second-condition-is-that-the-change-occurs-lbttsa-2013-sch-10-para-34</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/35-the-third-condition-is-that-apart-from-paragraph-32-relief-lbttsa-2013-sch-10-para-35</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/36-the-fourth-condition-is-that-any-previous-transaction-falls-within-lbttsa-2013-sch-10-para-36</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/37-a-previous-transaction-falls-within-this-paragraph-if-lbttsa-2013-sch-10-para-37</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/38-paragraph-33-does-not-apply-where-a-there-is-a-lbttsa-2013-sch-10-para-38</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/39-if-two-or-more-transactions-effected-at-the-same-time-lbttsa-2013-sch-10-para-39</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/40-there-is-a-change-in-the-control-of-a-company-lbttsa-2013-sch-10-para-40</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/41-for-the-purposes-of-paragraphs-20-and-27-a-company-lbttsa-2013-sch-10-para-41</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/42-in-this-part-of-this-schedule-control-is-to-be-lbttsa-2013-sch-10-para-42</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/42a-recovery-of-relief-lbttsa-2013-sch-10-para-42a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/42b-the-following-persons-may-by-notice-under-paragraph-42e-be-lbttsa-2013-sch-10-para-42b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/42c-for-the-purposes-of-paragraph-42b-b-a-a-relevant-lbttsa-2013-sch-10-para-42c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/42d-in-paragraph-42b-c-director-in-relation-to-a-lbttsa-2013-sch-10-para-42d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/42e-recovery-of-relief-supplementary-lbttsa-2013-sch-10-para-42e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/42f-any-such-notice-must-be-given-before-the-end-of-lbttsa-2013-sch-10-para-42f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/42g-the-notice-must-state-the-amount-required-to-be-paid-lbttsa-2013-sch-10-para-42g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/42h-the-notice-has-effect-a-for-the-purposes-of-the-lbttsa-2013-sch-10-para-42h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/42i-a-person-who-has-paid-an-amount-in-pursuance-of-lbttsa-2013-sch-10-para-42i</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/42j-a-payment-in-pursuance-of-a-notice-under-paragraph-42e-lbttsa-2013-sch-10-para-42j</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/42k-in-paragraph-42h-revenue-scotland-assessment-has-the-lbttsa-2013-sch-10-para-42k</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/43-companies-are-members-of-the-same-group-if-one-is-lbttsa-2013-sch-10-para-43</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/44-a-company-a-is-the-75-subsidiary-of-another-company-lbttsa-2013-sch-10-para-44</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/45-for-the-purposes-of-paragraph-44-a-a-the-ownership-referred-lbttsa-2013-sch-10-para-45</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/46-ordinary-share-capital-in-relation-to-a-company-means-all-lbttsa-2013-sch-10-para-46</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/47-chapter-6-of-part-5-of-the-corporation-tax-act-lbttsa-2013-sch-10-para-47</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/48-but-sections-171-1-b-and-3-173-174-and-176-to-lbttsa-2013-sch-10-para-48</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/49-in-this-schedule-arrangements-includes-any-scheme-agreement-or-understanding-lbttsa-2013-sch-10-para-49</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/1-1-this-schedule-provides-for-relief-in-the-case-of-lbttsa-2013-sch-10a-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/2-1-relief-under-this-schedule-may-be-claimed-by-the-lbttsa-2013-sch-10a-para-12</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/3-a-sub-sale-is-a-qualifying-sub-sale-if-lbttsa-2013-sch-10a-para-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/4-1-the-qualifying-conditions-are-that-a-the-substantial-performance-lbttsa-2013-sch-10a-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/5-references-in-this-schedule-to-the-subject-matter-of-a-qualifying-lbttsa-2013-sch-10a-para-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/6-references-in-this-schedule-to-part-of-the-subject-matter-of-lbttsa-2013-sch-10a-para-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/7-in-this-schedule-development-means-the-building-on-the-subject-matter-lbttsa-2013-sch-10a-para-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/8-in-paragraph-7-agricultural-is-to-be-construed-as-meaning-lbttsa-2013-sch-10a-para-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/9-1-where-the-subject-matter-of-the-qualifying-sub-sale-is-the-lbttsa-2013-sch-10a-para-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/10-1-where-the-subject-matter-of-the-qualifying-sub-sale-is-part-lbttsa-2013-sch-10a-para-10</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/11-where-the-first-buyer-claims-relief-under-this-schedule-the-lbttsa-2013-sch-10a-para-11</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/12-relief-under-this-schedule-may-not-be-claimed-if-relief-lbttsa-2013-sch-10a-para-12</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/13-relief-under-this-schedule-is-withdrawn-if-no-development-of-lbttsa-2013-sch-10a-para-13</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/14-where-relief-is-withdrawn-the-amount-of-tax-chargeable-in-lbttsa-2013-sch-10a-para-14</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/15-1-relief-under-this-schedule-is-partially-withdrawn-if-lbttsa-2013-sch-10a-para-15</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/16-where-relief-under-this-schedule-is-given-section-14-1-c-is-lbttsa-2013-sch-10a-para-16</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/17-where-relief-under-this-schedule-is-given-the-chargeable-consideration-lbttsa-2013-sch-10a-para-17</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/1-1-this-schedule-provides-for-relief-for-certain-transactions-in-lbttsa-2013-sch-11-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/2-a-land-transaction-is-exempt-from-charge-if-lbttsa-2013-sch-11-para-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/3-the-qualifying-conditions-are-a-that-a-company-the-acquiring-lbttsa-2013-sch-11-para-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/4-where-the-consideration-for-the-acquisition-consists-partly-of-the-lbttsa-2013-sch-11-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/5-if-immediately-before-the-acquisition-the-target-company-or-the-lbttsa-2013-sch-11-para-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/6-1-this-paragraph-applies-where-a-a-land-transaction-is-lbttsa-2013-sch-11-para-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/7-the-qualifying-conditions-are-a-that-a-company-the-acquiring-lbttsa-2013-sch-11-para-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/8-where-the-consideration-for-the-acquisition-consists-partly-of-the-lbttsa-2013-sch-11-para-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/9-for-the-purposes-of-qualifying-condition-c-lbttsa-2013-sch-11-para-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/10-in-this-part-of-this-schedule-trade-includes-any-venture-lbttsa-2013-sch-11-para-10</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/11-this-part-of-this-schedule-is-arranged-as-follows-paragraphs-lbttsa-2013-sch-11-para-11</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/12-relief-under-part-2-or-part-3-of-this-schedule-lbttsa-2013-sch-11-para-12</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/13-this-paragraph-applies-where-control-of-the-acquiring-company-changes-lbttsa-2013-sch-11-para-13</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/14-this-paragraph-applies-where-at-the-time-the-control-of-lbttsa-2013-sch-11-para-14</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/15-relief-under-part-2-or-part-3-of-this-schedule-lbttsa-2013-sch-11-para-15</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/16-relief-under-part-2-or-part-3-of-this-schedule-lbttsa-2013-sch-11-para-16</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/17-relief-under-part-2-or-part-3-of-this-schedule-lbttsa-2013-sch-11-para-17</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/18-but-see-paragraphs-22-to-24-for-the-effect-of-lbttsa-2013-sch-11-para-18</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/19-relief-under-part-2-or-part-3-of-this-schedule-lbttsa-2013-sch-11-para-19</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/20-but-see-paragraphs-25-to-28-for-the-effect-of-lbttsa-2013-sch-11-para-20</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/21-relief-under-part-2-or-part-3-of-this-schedule-lbttsa-2013-sch-11-para-21</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/22-relief-under-part-2-or-part-3-of-this-schedule-lbttsa-2013-sch-11-para-22</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/23-this-paragraph-applies-where-a-company-holding-shares-in-the-lbttsa-2013-sch-11-para-23</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/24-this-paragraph-applies-where-the-acquiring-company-or-a-relevant-lbttsa-2013-sch-11-para-24</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/25-relief-under-part-2-or-part-3-of-this-schedule-lbttsa-2013-sch-11-para-25</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/26-this-paragraph-applies-where-control-of-the-other-company-mentioned-lbttsa-2013-sch-11-para-26</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/27-this-paragraph-applies-where-at-the-time-control-of-that-lbttsa-2013-sch-11-para-27</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/28-this-paragraph-applies-where-the-acquiring-company-or-a-relevant-lbttsa-2013-sch-11-para-28</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/29-where-relief-is-withdrawn-the-amount-of-tax-chargeable-is-lbttsa-2013-sch-11-para-29</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/30-the-amount-chargeable-is-the-tax-that-would-have-been-lbttsa-2013-sch-11-para-30</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/31-where-relief-is-partially-withdrawn-the-tax-chargeable-is-an-lbttsa-2013-sch-11-para-31</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/32-an-appropriate-proportion-means-an-appropriate-proportion-having-regard-to-lbttsa-2013-sch-11-para-32</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/33-in-paragraphs-19-and-25-a-share-acquisition-relief-means-lbttsa-2013-sch-11-para-33</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/34-in-this-part-of-this-schedule-references-to-control-of-lbttsa-2013-sch-11-para-34</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/35-in-this-part-of-this-schedule-control-is-to-be-lbttsa-2013-sch-11-para-35</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/35a-recovery-of-relief-lbttsa-2013-sch-11-para-35a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/35b-the-following-persons-may-by-notice-under-paragraph-35e-be-lbttsa-2013-sch-11-para-35b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/35c-for-the-purposes-of-paragraph-35b-a-relevant-time-lbttsa-2013-sch-11-para-35c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/35d-in-paragraph-35b-b-director-in-relation-to-a-lbttsa-2013-sch-11-para-35d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/35e-recovery-of-relief-supplementary-lbttsa-2013-sch-11-para-35e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/35f-any-such-notice-must-be-given-before-the-end-of-lbttsa-2013-sch-11-para-35f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/35g-the-notice-must-state-the-amount-required-to-be-paid-lbttsa-2013-sch-11-para-35g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/35h-the-notice-has-effect-a-for-the-purposes-of-the-lbttsa-2013-sch-11-para-35h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/35i-a-person-who-has-paid-an-amount-in-pursuance-of-lbttsa-2013-sch-11-para-35i</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/35j-a-payment-in-pursuance-of-a-notice-under-paragraph-35e-lbttsa-2013-sch-11-para-35j</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/35k-in-paragraph-35h-revenue-scotland-assessment-has-the-lbttsa-2013-sch-11-para-35k</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/36-companies-are-members-of-the-same-group-if-one-is-lbttsa-2013-sch-11-para-36</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/37-a-company-a-is-the-75-subsidiary-of-another-company-lbttsa-2013-sch-11-para-37</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/38-for-the-purposes-of-paragraph-37-a-the-ownership-referred-lbttsa-2013-sch-11-para-38</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/39-ordinary-share-capital-in-relation-to-a-company-means-all-lbttsa-2013-sch-11-para-39</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/40-chapter-6-of-part-5-of-the-corporation-tax-act-lbttsa-2013-sch-11-para-40</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/41-but-sections-171-1-b-and-3-173-174-and-176-to-lbttsa-2013-sch-11-para-41</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/42-in-this-schedule-arrangements-include-any-scheme-agreement-or-understanding-lbttsa-2013-sch-11-para-42</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/1-a-land-transaction-by-which-a-chargeable-interest-is-transferred-lbttsa-2013-sch-12-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/2-a-land-transaction-by-which-a-chargeable-interest-is-transferred-lbttsa-2013-sch-12-para-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/3-in-this-schedule-limited-liability-partnership-means-a-limited-liability-lbttsa-2013-sch-12-para-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/1-a-land-transaction-is-exempt-from-charge-if-the-buyer-lbttsa-2013-sch-13-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/2-the-qualifying-conditions-are-a-that-the-buyer-intends-to-lbttsa-2013-sch-13-para-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/3-a-buyer-holds-the-subject-matter-of-a-transaction-for-qualifying-lbttsa-2013-sch-13-para-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/4-relief-under-this-schedule-is-withdrawn-or-partially-withdrawn-if-lbttsa-2013-sch-13-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/5-a-disqualifying-event-means-a-the-buyer-ceasing-to-be-lbttsa-2013-sch-13-para-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/6-where-the-relevant-transaction-is-exempt-from-charge-by-virtue-lbttsa-2013-sch-13-para-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/7-a-lease-a-is-granted-at-a-premium-if-there-lbttsa-2013-sch-13-para-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/8-where-relief-is-withdrawn-the-amount-of-tax-chargeable-is-lbttsa-2013-sch-13-para-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/9-where-relief-is-partially-withdrawn-the-amount-of-tax-chargeable-lbttsa-2013-sch-13-para-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/land-and-buildings-transaction-tax-scotland-act-2013/10-an-appropriate-proportion-means-an-appropriate-proportion-having-regard-to-lbttsa-2013-sch-13-para-10</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/14g-1-this-paragraph-applies-if-a-hmrc-have-given-notice-ota-1975-sch-2-para-14g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/14h-1-this-paragraph-applies-if-a-hmrc-have-offered-to-ota-1975-sch-2-para-14h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/14i-1-in-paragraphs-14a-to-14h-a-matter-in-question-ota-1975-sch-2-para-14i</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/15-1-subject-to-sub-paragraph-2-below-tax-charged-in-an-ota-1975-sch-2-para-15</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/16-subject-to-paragraph-17-below-where-any-amount-of-tax-ota-1975-sch-2-para-16</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/17-1-this-paragraph-applies-where-a-an-assessment-made-on-ota-1975-sch-2-para-17</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/1-1-for-the-purposes-of-this-part-of-this-act-ota-1975-sch-3-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/1a-1-this-paragraph-has-effect-for-determining-for-the-purposes-ota-1975-sch-3-para-1a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/2-1-except-in-the-case-of-light-gases-the-market-ota-1975-sch-3-para-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/2a-1-paragraph-2-above-shall-have-effect-in-accordance-with-ota-1975-sch-3-para-2a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/3-1-for-the-purposes-of-subsection-5-of-section-2-ota-1975-sch-3-para-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/3a-1-the-market-value-of-any-light-gases-for-the-ota-1975-sch-3-para-3a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/4-oil-delivered-to-the-oga-under-the-terms-of-a-ota-1975-sch-3-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/5-1-this-paragraph-applies-to-any-agreement-or-other-arrangement-ota-1975-sch-3-para-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/6-1-where-a-proportion-of-a-participator-s-share-in-the-ota-1975-sch-3-para-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/6a-where-the-whole-or-part-of-the-share-of-a-ota-1975-sch-3-para-6a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/7-in-computing-the-assessable-profit-or-allowable-loss-accruing-to-ota-1975-sch-3-para-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/8-1-expenditure-shall-not-be-regarded-for-any-of-the-ota-1975-sch-3-para-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/9-1-a-participator-in-an-oil-field-may-by-notice-ota-1975-sch-3-para-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/10-where-a-participator-has-made-an-election-under-paragraph-9-1-ota-1975-sch-3-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/11-where-a-a-claim-under-schedule-5-or-6-to-ota-1975-sch-3-para-11</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/11a-1-this-paragraph-applies-if-a-there-is-for-the-ota-1975-sch-3-para-11a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/12-1-any-power-to-make-regulations-under-this-schedule-is-ota-1975-sch-3-para-12</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/1-1-expenditure-incurred-by-any-person-in-the-acquisition-of-ota-1975-sch-4-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/2-1-where-in-a-transaction-to-which-this-paragraph-applies-ota-1975-sch-4-para-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/3-1-this-paragraph-applies-in-the-case-of-any-oil-ota-1975-sch-4-para-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/4-1-where-an-asset-is-used-in-connection-with-an-ota-1975-sch-4-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/5-ota-1975-sch-4-para-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/6-1-where-in-the-case-of-an-oil-field-the-ota-1975-sch-4-para-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/7-1-where-in-consequence-of-the-loss-or-destruction-at-ota-1975-sch-4-para-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/8-where-an-asset-was-acquired-jointly-by-persons-who-are-ota-1975-sch-4-para-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/1-1-in-relation-to-any-oil-field-ota-1975-sch-5-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/2-1-a-claim-under-this-schedule-for-the-allowance-of-ota-1975-sch-5-para-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/2a-1-this-paragraph-applies-if-a-a-current-participator-ota-1975-sch-5-para-2a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/2b-1-no-amount-is-to-be-attributed-to-a-contributing-ota-1975-sch-5-para-2b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/2c-1-an-amount-attributed-under-paragraph-2a-2-is-ota-1975-sch-5-para-2c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/3-1-the-board-shall-by-notice-in-writing-to-the-ota-1975-sch-5-para-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/4-if-in-a-case-where-sub-paragraph-5-of-paragraph-2-ota-1975-sch-5-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/5-1-if-a-the-amount-or-total-of-the-amounts-ota-1975-sch-5-para-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/6-1-where-the-responsible-person-gives-notice-of-appeal-against-ota-1975-sch-5-para-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/7-1-where-on-an-appeal-under-paragraph-5-above-that-ota-1975-sch-5-para-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/8-1-where-a-an-appeal-is-made-against-a-determination-ota-1975-sch-5-para-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/9-1-if-it-appears-to-the-board-that-the-ota-1975-sch-5-para-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/10-in-this-schedule-tribunal-means-the-first-tier-tribunal-or-where-ota-1975-sch-5-para-10</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/1-1-a-claim-for-the-allowance-of-any-expenditure-allowable-ota-1975-sch-6-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/2-the-provisions-of-schedule-5-to-this-act-specified-in-ota-1975-sch-6-para-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/1-1-a-claim-for-the-allowance-in-connection-with-an-ota-1975-sch-7-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/1-where-it-appears-to-the-responsible-person-for-an-oil-ota-1975-sch-8-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/2-1-the-board-shall-by-notice-in-writing-given-to-ota-1975-sch-8-para-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/3-1-the-responsible-person-may-appeal-against-the-board-s-ota-1975-sch-8-para-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/4-1-a-claim-for-the-allowance-in-connection-with-an-ota-1975-sch-8-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1975/schedule-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/section-1-expenditure-incurred-on-non-dedicated-mobile-assets-ota-1983-s-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/section-2-dedicated-mobile-assets-ota-1983-s-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/section-3-expenditure-incurred-on-long-term-assets-other-than-non-dedicated-mobile-assets-ota-1983-s-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/section-3a-exclusion-from-section-3-4-of-expenditure-on-assets-giving-rise-to-tax-exempt-tariffing-receipts-ota-1983-s-3a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/section-4-expenditure-related-to-exempt-gas-and-deballasting-ota-1983-s-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/section-5-miscellaneous-amendments-relating-to-reliefs-ota-1983-s-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/section-6-chargeable-tariff-receipts-ota-1983-s-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/section-6a-tax-exempt-tariffing-receipts-ota-1983-s-6a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/section-6b-the-condition-for-being-a-qualifying-existing-field-ota-1983-s-6a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/section-7-chargeable-receipts-from-disposals-ota-1983-s-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/section-7a-reduction-of-disposal-receipts-use-giving-rise-to-tax-exempt-tariffing-receipts-ota-1983-s-7a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/section-8-qualifying-assets-ota-1983-s-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/section-9-tariff-receipts-allowance-ota-1983-s-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/section-10-returns-relating-to-tariff-and-disposal-receipts-ota-1983-s-10</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/section-11-charge-of-receipts-ota-1983-s-11</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/section-12-charge-of-receipts-attributable-to-u-k-use-of-foreign-field-asset-ota-1983-s-12</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/section-13-transitional-provisions-ota-1983-s-13</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/section-14-re-opening-of-decisions-for-periods-before-the-passing-of-this-act-ota-1983-s-14</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/section-15-short-title-interpretation-construction-and-repeals-ota-1983-s-15</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/1-1-this-paragraph-applies-where-after-30th-june-1982-a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/2-1-the-provisions-of-this-paragraph-apply-where-some-part</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/3-1-this-paragraph-applies-where-a-a-participator-in-an</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/4-in-this-part-of-this-schedule-allowable-expenditure-means-expenditure</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/5-1-subject-to-sub-paragraphs-2-and-3-below-where-the</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/6-1-in-any-case-where-a-the-new-asset-is</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/7-1-the-provisions-of-this-paragraph-apply-where</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/8-1-subject-to-sub-paragraph-3-below-a-if-at-any</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/9-1-subject-to-sub-paragraph-2-below-where-any-expenditure-in</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/1-1-any-reference-in-this-schedule-to-the-use-of</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/2-1-this-paragraph-applies-if-consideration-in-respect-of-the</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/3-in-any-case-where-a-consideration-received-or-receivable-by</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/4-1-this-paragraph-applies-in-any-case-where-in-computing</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/5-1-in-any-case-where-a-in-a-transaction-to</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/6-in-paragraph-19-of-schedule-17-to-the-finance-act</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/7-any-payment-by-way-of-insurance-or-compensation-in-respect</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/8-1-this-paragraph-applies-in-any-case-where</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/9-if-paragraph-7-4-of-schedule-1-to-this-act-applies</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/10-in-any-case-where-a-section-4-2-of-this-act</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/11-1-this-paragraph-applies-in-any-case-where</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/12-1-subject-to-sub-paragraphs-4-to-6-below-in-any</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/1-1-in-this-schedule-the-principal-section-means-section-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/2-1-subject-to-paragraphs-3-and-6-below-where-an</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/3-1-this-paragraph-applies-where-for-a-chargeable-period-ending</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/4-1-this-paragraph-applies-if-any-qualifying-tariff-receipts-which</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/5-1-for-the-purpose-of-calculating-the-reduction-referred-to</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/6-1-in-any-case-where-a-there-are-normal-qualifying</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/1-in-this-schedule-a-the-principal-section-means-section-12</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/2-a-participator-in-a-foreign-field-is-chargeable-to-tax</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/3-1-subject-to-sub-paragraph-2-below-a-field-asset-is</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/4-1-consideration-falling-within-subsection-1-of-the-principal-section</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/5-1-schedule-2-to-this-act-except-paragraphs-4-and</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/6-1-subject-to-sub-paragraph-2-below-the-chargeable-receipts-of</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/7-1-in-relation-to-a-foreign-field-every-half-year</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/8-1-for-each-chargeable-period-of-a-foreign-field-beginning</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/9-1-subject-to-sub-paragraph-2-below-a-the-principal-act</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/10-1-for-the-purpose-of-the-determination-referred-to-in</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/11-1-in-the-following-provisions-of-this-schedule-expenditure-which</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/12-in-relation-to-a-claim-for-the-allowance-of-any</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/13-in-relation-to-a-foreign-field-paragraph-4-of-schedule</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/14-1-in-its-application-to-tax-chargeable-only-by-virtue</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/15-in-its-application-to-tax-chargeable-only-as-mentioned-in</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/16-1-section-11-of-this-act-shall-have-effect-as</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/1-transitional-provisions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/2-transitional-provisions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/3-transitional-provisions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/4-transitional-provisions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/5-transitional-provisions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/6-transitional-provisions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/7-transitional-provisions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/oil-taxation-act-1983/schedule-6-repeals</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/petroleum-revenue-tax-act-1980/section-1-payments-on-account-of-tax-prta-1980-s-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/petroleum-revenue-tax-act-1980/section-2-interest-on-tax-and-on-repayments-prta-1980-s-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/petroleum-revenue-tax-act-1980/section-3-short-title-construction-and-commencement-prta-1980-s-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/petroleum-revenue-tax-act-1980/1-for-the-purposes-of-section-1-1-a-of-this-act-the-prta-1980-sch-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/petroleum-revenue-tax-act-1980/2-1-there-shall-first-be-determined-whether-a-computation-made-prta-1980-sch-para-2</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-107-claim-for-relief-for-overpaid-tax-etc-rstpa-2014-s-107</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-108-claim-for-repayment-if-order-changing-tax-basis-not-approved-rstpa-2014-s-108</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-109-defence-to-certain-claims-for-relief-under-section-107-or-108-rstpa-2014-s-109</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-110-unjustified-enrichment-further-provision-rstpa-2014-s-110</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-111-unjustified-enrichment-reimbursement-arrangements-rstpa-2014-s-111</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-112-reimbursement-arrangements-penalties-rstpa-2014-s-112</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-113-cases-in-which-revenue-scotland-need-not-give-effect-to-a-claim-rstpa-2014-s-112</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-114-procedure-for-making-claims-etc-rstpa-2014-s-114</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-115-time-limit-for-making-claims-rstpa-2014-s-115</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-116-the-claimant-partnerships-rstpa-2014-s-116</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-117-assessment-of-claimant-in-connection-with-claim-rstpa-2014-s-117</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-118-contract-settlements-rstpa-2014-s-118</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-119-investigatory-powers-of-revenue-scotland-overview-rstpa-2014-s-119</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-120-meaning-of-tax-position-rstpa-2014-s-120</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-121-meaning-of-carrying-on-a-business-rstpa-2014-s-121</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-122-meaning-of-statutory-records-rstpa-2014-s-122</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-131-notices-rstpa-2014-s-131</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-132-complying-with-information-notices-rstpa-2014-s-132</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-133-producing-copies-of-documents-rstpa-2014-s-133</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-135-information-notices-general-restrictions-rstpa-2014-s-135</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-136-types-of-information-rstpa-2014-s-136</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-137-taxpayer-notices-following-a-tax-return-rstpa-2014-s-137</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-138-protection-for-privileged-communications-between-legal-advisers-and-clients-rstpa-2014-s-138</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-139-protection-for-auditors-rstpa-2014-s-139</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-140-auditors-supplementary-rstpa-2014-s-140</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-141-power-to-inspect-business-premises-rstpa-2014-s-141</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-142-power-to-inspect-business-premises-of-involved-third-parties-rstpa-2014-s-142</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-143-carrying-out-inspections-under-section-141-or-142-rstpa-2014-s-143</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-144-carrying-out-inspections-under-section-141-or-142-further-provision-rstpa-2014-s-144</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-145-power-to-inspect-property-for-valuation-etc-rstpa-2014-s-145</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-146-carrying-out-inspections-under-section-145-rstpa-2014-s-146</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-147-approval-of-tribunal-for-premises-inspections-rstpa-2014-s-147</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-148-power-to-mark-assets-and-to-record-information-rstpa-2014-s-148</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-149-restriction-on-inspection-of-documents-rstpa-2014-s-149</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-150-power-to-copy-and-remove-documents-rstpa-2014-s-150</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-151-computer-records-rstpa-2014-s-151</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-152-review-or-appeal-against-information-notices-rstpa-2014-s-152</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-153-power-to-modify-section-152-rstpa-2014-s-153</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-154-disposal-of-reviews-and-appeals-in-relation-to-information-notices-rstpa-2014-s-154</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-155-offence-of-concealing-etc-documents-following-information-notice-rstpa-2014-s-155</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-156-offence-of-concealing-etc-documents-following-information-notification-rstpa-2014-s-156</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-157-penalties-overview-rstpa-2014-s-157</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-158-double-jeopardy-rstpa-2014-s-158</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-159-penalty-for-failure-to-make-returns-rstpa-2014-s-159</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-160-land-and-buildings-transaction-tax-first-penalty-for-failure-to-make-return-rstpa-2014-s-160</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-161-land-and-buildings-transaction-tax-3-month-penalty-for-failure-to-make-return-rstpa-2014-s-161</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-162-land-and-buildings-transaction-tax-6-month-penalty-for-failure-to-make-return-rstpa-2014-s-162</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-163-land-and-buildings-transaction-tax-12-month-penalty-for-failure-to-make-return-rstpa-2014-s-163</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-164-scottish-landfill-tax-first-penalty-for-failure-to-make-return-rstpa-2014-s-164</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-165-scottish-landfill-tax-multiple-failures-to-make-return-rstpa-2014-s-165</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-166-scottish-landfill-tax-6-month-penalty-for-failure-to-make-return-rstpa-2014-s-166</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-167-scottish-landfill-tax-12-month-penalty-for-failure-to-make-return-rstpa-2014-s-167</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-168-penalty-for-failure-to-pay-tax-rstpa-2014-s-168</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-169-land-and-buildings-transaction-tax-amounts-of-penalties-for-failure-to-pay-tax-rstpa-2014-s-169</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-170-scottish-landfill-tax-first-penalty-for-failure-to-pay-tax-rstpa-2014-s-170</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-172-scottish-landfill-tax-6-month-penalty-for-failure-to-pay-tax-rstpa-2014-s-172</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-173-scottish-landfill-tax-12-month-penalty-for-failure-to-pay-tax-rstpa-2014-s-173</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-175-reduction-in-penalty-under-sections-159-to-167-for-disclosure-rstpa-2014-s-175</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-176-suspension-of-penalty-under-sections-168-to-173-during-currency-of-agreement-for-deferred-payment-rstpa-2014-s-176</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-186-penalty-for-failure-to-notify-under-assessment-rstpa-2014-s-186</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-206-tax-related-penalty-rstpa-2014-s-206</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-207-enforcement-of-tax-related-penalty-rstpa-2014-s-207</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/revenue-scotland-and-tax-powers-act-2014/section-210-amount-of-penalty-for-failure-to-register-for-tax-etc-rstpa-2014-s-210</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/tax-collection-and-management-wales-act-2016/section-116-no-review-or-appeal-of-tribunal-approvals-tcmwa-2016-s-116</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/tax-collection-and-management-wales-act-2016/section-117-overview-of-part-tcmwa-2016-s-117</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/tax-collection-and-management-wales-act-2016/section-118-penalty-for-failure-to-make-tax-return-on-or-before-filing-date-tcmwa-2016-s-118</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/tax-collection-and-management-wales-act-2016/section-119-penalty-for-failure-to-make-tax-return-within-6-months-from-filing-date-tcmwa-2016-s-119</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/tax-collection-and-management-wales-act-2016/section-120-penalty-for-failure-to-make-tax-return-within-12-months-from-filing-date-tcmwa-2016-s-120</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/tax-collection-and-management-wales-act-2016/section-122-penalty-for-failure-to-pay-tax-on-time-tcmwa-2016-s-122</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/tax-collection-and-management-wales-act-2016/section-122za-penalty-for-multiple-failures-to-pay-landfill-disposals-tax-on-time-tcmwa-2016-s-122za</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/tax-collection-and-management-wales-act-2016/section-122a-further-penalties-for-continuing-failure-to-pay-devolved-tax-tcmwa-2016-s-122a</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/tax-collection-and-management-wales-act-2016/section-124-interaction-of-penalties-tcmwa-2016-s-124</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/tax-collection-and-management-wales-act-2016/section-154a-liability-of-personal-representatives-tcmwa-2016-s-154a</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/tax-collection-and-management-wales-act-2016/section-168-certificates-of-debt-tcmwa-2016-s-168</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/tax-credits-act-2002/section-12-child-care-element-tca-2002-s-12</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-63-non-uk-company-dividend-paid-to-10-investor-relief-for-uk-and-other-tax-tiopa-2010-s-63</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-64-meaning-of-dividend-paying-chain-of-companies-tiopa-2010-s-64</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-65-relief-for-underlying-tax-paid-by-company-lower-in-dividend-paying-chain-tiopa-2010-s-65</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-66-limitations-on-section-654-tiopa-2010-s-66</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-67-restriction-of-relief-if-underlying-tax-at-rate-higher-than-rate-of-corporation-tax-tiopa-2010-s-67</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-68-meaning-of-avoidance-scheme-in-section-67-tiopa-2010-s-68</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-69-dividends-paid-out-of-transferred-profits-69</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-70-underlying-tax-reflecting-interest-on-loans-tiopa-2010-s-70</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-71-foreign-taxation-of-group-as-single-entity-tiopa-2010-s-71</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-71b-reduction-of-foreign-tax-paid-on-profits-of-overseas-pe-tiopa-2010-s-71b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-71a-circumstances-in-which-section-71b-applies-tiopa-2010-s-71a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-72-application-of-section-731-tiopa-2010-s-72</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-73-carry-forward-and-carry-back-of-unrelieved-foreign-tax-tiopa-2010-s-73</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-74-rules-for-carrying-back-unrelieved-foreign-tax-tiopa-2010-s-74</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-75-two-or-more-establishments-treated-as-a-single-establishment-tiopa-2010-s-75</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-76-former-and-subsequent-establishments-regarded-as-distinct-establishments-tiopa-2010-s-76</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-77-claims-for-relief-under-section-731-tiopa-2010-s-77</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-78-meaning-of-overseas-permanent-establishment-tiopa-2010-s-78</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-79-time-limits-for-action-if-tax-adjustment-makes-credit-excessive-or-insufficient-tiopa-2010-s-79</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-80-duty-to-give-notice-that-adjustment-has-rendered-credit-excessive-tiopa-2010-s-80</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-81-giving-a-counteraction-notice-tiopa-2010-s-81</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-82-conditions-for-the-purposes-of-section-811-tiopa-2010-s-82</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-83-schemes-and-arrangements-referred-to-in-section-824-tiopa-2010-s-83</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-84-section-832-and-4-schemes-enabling-attribution-of-foreign-tax-tiopa-2010-s-84</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-85-section-832-and-4-schemes-about-effect-of-paying-foreign-tax-tiopa-2010-s-85</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-85a-section-832-and-4-schemes-involving-deemed-foreign-taxtiopa-2010-s-85a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-86-section-832-and-4-schemes-about-claims-or-elections-etc-tiopa-2010-s-86</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-87-section-832-and-4-schemes-that-would-reduce-a-persons-tax-liability-tiopa-2010-s-87</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-88-section-832-and-4-schemes-involving-tax-deductible-payments-tiopa-2010-s-88</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-89-contents-of-counteraction-notice-tiopa-2010-s-89</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-90-consequences-of-counteraction-notices-tiopa-2010-s-90</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-91-counteraction-notices-given-before-tax-return-made-tiopa-2010-s-91</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-92-counteraction-notices-given-after-tax-return-made-tiopa-2010-s-92</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-93-amendment-closure-notices-and-discovery-assessments-in-section-92-cases-tiopa-2010-s-93</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-94-information-made-available-for-the-purposes-of-section-924-tiopa-2010-s-94</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-95-interpretation-of-sections-89-to-94-tiopa-2010-s-95</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-96-companies-with-overseas-branches-restriction-of-credit-tiopa-2010-s-96</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-97-companies-with-more-than-one-category-of-business-restriction-of-credit-tiopa-2010-s-97</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-97a-commercial-allocation-of-relevant-income-to-different-categories-of-long-term-business-tiopa-2010-s-97a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-98-attribution-for-section-97-purposes-if-category-is-gross-roll-up-business-tiopa-2010-s-98</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-99-allocation-of-expenses-etc-in-calculations-under-section-35-of-cta-2009-tiopa-2010-s-99</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-100-first-limitation-for-purposes-of-section-992-tiopa-2010-s-100</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-101-second-limitation-for-purposes-of-section-992-tiopa-2010-s-101</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-102-interpreting-sections-99-to-101-for-life-assurance-or-gross-roll-up-business-tiopa-2010-s-102</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-103-interpreting-sections-99-to-101-tiopa-2010-s-103</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-104-interpreting-sections-100-and-101-amounts-referable-to-category-of-business-tiopa-2010-s-104</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-105-meaning-of-chargeable-gain-tiopa-2010-s-105</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-106-chapters-1-and-2-apply-to-capital-gains-tax-separately-from-other-taxes-tiopa-2010-s-106</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-107-disregard-of-foreign-tax-referable-to-derivative-contract-tiopa-2010-s-107</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-108-disregard-of-foreign-tax-attributable-to-interest-under-a-loan-relationship-tiopa-2010-s-108</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-109-repo-cases-in-which-no-disregard-under-section-108-tiopa-2010-s-109</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-110-stock-lending-cases-in-which-no-disregard-under-section-108-tiopa-2010-s-110</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-111-when-payment-to-beneficiary-treated-as-arising-from-foreign-source-tiopa-2010-s-111</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-112-deduction-from-income-for-foreign-tax-instead-of-credit-against-uk-tax-tiopa-2010-s-112</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-113-deduction-from-capital-gain-for-foreign-tax-instead-of-credit-against-uk-tax-tiopa-2010-s-113</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-114-time-limits-for-action-if-tax-adjustment-makes-reduction-too-large-or-too-small-tiopa-2010-s-114</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-115-duty-to-give-notice-that-adjustment-has-rendered-reduction-too-large-tiopa-2010-s-115</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-116-introduction-to-section-117-tiopa-2010-s-116</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-117-tax-treated-as-chargeable-in-respect-of-transfer-of-loan-relationship-derivative-contract-or-intangible-fixed-assets-tiopa-2010-s-117</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-118-introduction-to-section-119-tiopa-2010-s-118</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-119-tax-treated-as-chargeable-in-respect-of-transfer-of-loan-relationship-derivative-contract-or-intangible-fixed-assets-tiopa-2010-s-119</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-120-introduction-to-section-121-tiopa-2010-s-120</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-121-tax-treated-as-chargeable-in-respect-of-relevant-transactions-tiopa-2010-s-121</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-122-tax-treated-as-chargeable-in-respect-of-gains-on-transfer-of-non-uk-business-tiopa-2010-s-122</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-123-interpretation-of-sections-116-to-122-tiopa-2010-s-123</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-124-giving-effect-to-solutions-to-cases-and-mutual-agreements-resolving-cases-tiopa-2010-s-124</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-125-effect-of-and-deadline-for-presenting-a-case-tiopa-2010-s-125</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-126-meaning-of-the-arbitration-convention-tiopa-2010-s-126</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-127-giving-effect-to-agreements-decisions-and-opinions-under-the-convention-tiopa-2010-s-127</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-128-disclosure-under-the-convention-tiopa-2010-s-128</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-128a-power-by-regulations-to-give-effect-to-international-obligations-etc-tiopa-2010-s-128a</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-128c-disclosure-under-international-obligations-etc-tiopa-2010-s-128c</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-132-interpreting-provision-about-royalties-influenced-by-special-relationship-tiopa-2010-s-132</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-135-relief-under-this-part-introductory-tiopa-2010-s-135</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-136-interpretation-of-part-tiopa-2010-s-136</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-137-income-tax-credit-etc-for-special-withholding-tax-tiopa-2010-s-137</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-139-capital-gains-tax-credit-etc-for-special-withholding-tax-tiopa-2010-s-139</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-140-provisions-about-the-deemed-tax-under-section-139-tiopa-2010-s-140</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-145-refusal-to-issue-certificate-and-appeal-against-refusal-tiopa-2010-s-145</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-147-tax-calculations-to-be-based-on-arms-length-not-actual-provision-tiopa-2010-s-147</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-148-the-participation-condition-tiopa-2010-s-148</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-149-actual-provision-and-affected-persons-tiopa-2010-s-149</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-156-losses-and-profits-tiopa-2010-s-156</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-157-direct-participation-tiopa-2010-s-157</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-158-indirect-participation-defined-by-sections-159-to-162-tiopa-2010-s-158</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371bg-companies-holding-shares-as-trading-assets-etc-371bg</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371bh-companies-carrying-on-blagab-tiopa-2010-s-371bh</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371bi-banking-companies-tiopa-2010-s-371bi</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371ca-does-chapter-4-apply-tiopa-2010-s-371ca</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371cb-does-chapter-5-apply-tiopa-2010-s-371cb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371cc-incidental-non-trading-finance-profits-the-5-rule-tiopa-2010-s-371cc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371cd-incidental-non-trading-finance-profits-the-further-5-rule-tiopa-2010-s-371cd</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371ce-does-chapter-6-apply-tiopa-2010-s-371ce</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371cea-section-371ce-meaning-group-treasury-company-tiopa-2010-s-371cea</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371cf-does-chapter-7-apply-tiopa-2010-s-371cf</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371cg-does-chapter-8-apply-tiopa-2010-s-371cg</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371aa-overview-of-part-tiopa-2010-s-371aa</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371da-introduction-to-chapter-tiopa-2010-s-371da</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371db-the-steps-tiopa-2010-s-371db</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371dc-exclusion-uk-activities-a-minority-of-total-activities-tiopa-2010-s-371dc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371dd-exclusion-economic-value-tiopa-2010-s-371dd</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371de-exclusion-independent-companies-arrangements-tiopa-2010-s-371de</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371df-exclusion-trading-profits-the-basic-rule-tiopa-2010-s-371df</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371dg-exclusion-trading-profits-business-premises-condition-tiopa-2010-s-371dg</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371dh-exclusion-trading-profits-income-condition-tiopa-2010-s-371dh</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371di-exclusion-trading-profits-management-expenditure-condition-tiopa-2010-s-371di</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371dj-exclusion-trading-profits-ip-condition-tiopa-2010-s-371dj</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371dk-exclusion-trading-profits-export-of-goods-condition-tiopa-2010-s-371dk</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371dl-exclusion-trading-profits-anti-avoidance-tiopa-2010-s-371dl</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371ea-the-basic-rule-tiopa-2010-s-371ea</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371eb-uk-activitiestiopa-2010-s-371eb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371ec-capital-investment-from-the-uk-tiopa-2010-s-371ec</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371ed-arrangements-in-lieu-of-dividends-etc-to-uk-resident-companies-etc-tiopa-2010-s-371ed</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371ee-leases-to-uk-resident-companies-etc-tiopa-2010-s-371ee</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371fa-the-basic-rule-tiopa-2010-s-371fa</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371fb-qualifying-loan-relationships-tiopa-2010-s-371fb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371fc-loans-from-foreign-permanent-establishments-of-uk-resident-companies-tiopa-2010-s-371fc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371fd-exclusion-banking-business-tiopa-2010-s-371fd</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371fe-exclusion-insurance-business-tiopa-2010-s-371fe</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371ga-the-basic-rule-tiopa-2010-s-371ga</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371ha-the-basic-rule-tiopa-2010-s-371ha</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371ia-the-basic-rule-tiopa-2010-s-371ia</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371ib-loans-funded-out-of-qualifying-resources-tiopa-2010-s-371ib</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371ic-what-is-the-qualifying-value-of-relevant-pre-acquisition-funds-or-other-assets-tiopa-2010-s-371ic</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371id-the-75-exemption-tiopa-2010-s-371id</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371ie-matched-interest-tiopa-2010-s-371ie</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371if-determining-the-profits-of-a-qualifying-loan-relationship-tiopa-2010-s-371if</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371ig-what-is-a-qualifying-loan-relationship-tiopa-2010-s-371ig</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371ih-exclusions-from-definition-of-qualifying-loan-relationship-tiopa-2010-s-371ih</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371ii-power-to-amend-definitions-tiopa-2010-s-371ii</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371ij-claims-tiopa-2010-s-371ij</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371va-definitions-tiopa-2010-s-371va</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371vb-accounting-periods-tiopa-2010-s-371vb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371vc-accounting-profits-tiopa-2010-s-371vc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371vd-adjustments-to-accounting-profits-tiopa-2010-s-371vd</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371ve-cell-companies-etc-tiopa-2010-s-371ve</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371vf-connected-persons-etc-tiopa-2010-s-371vf</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371vg-finance-profits-tiopa-2010-s-371vg</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371vh-interests-in-companies-tiopa-2010-s-371vh</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371vi-property-business-profits-tiopa-2010-s-371vi</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371via-relevant-finance-leases-tiopa-2010-s-371via</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371vj-regulations-tiopa-2010-s-371vj</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371ua-introduction-to-chapter-tiopa-2010-s-371ua</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371ub-application-of-the-taxes-acts-to-the-cfc-charge-tiopa-2010-s-371ub</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371uba-payments-respect-charge-banking-company-information-provided-tiopa-2010-s-371uba</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371uc-just-and-reasonable-apportionments-tiopa-2010-s-371uc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371ud-relief-against-sum-charged-tiopa-2010-s-371ud</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371ue-appeals-affecting-more-than-one-person-tiopa-2010-s-371ue</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371uf-recovery-of-sum-charged-from-other-uk-resident-companies-tiopa-2010-s-371uf</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371ta-the-basic-rule-tiopa-2010-s-371ta</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371tb-how-to-determine-the-territory-in-which-the-cfc-is-resident-tiopa-2010-s-371tb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371tc-elections-and-designations-about-residence-tiopa-2010-s-371tc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371sa-overview-of-chapter-tiopa-2010-s-371sa</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371sb-what-are-assumed-taxable-total-profits-and-assumed-total-profits-tiopa-2010-s-371sb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371sc-what-are-the-corporation-tax-assumptions-tiopa-2010-s-371sc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371sd-uk-residence-etc-tiopa-2010-s-371sd</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371se-close-company-tiopa-2010-s-371se</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371sf-claims-and-elections-tiopa-2010-s-371sf</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371sg-disapplication-of-assumption-in-section-371sf1-tiopa-2010-s-371sg</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371sh-elections-under-section-9a-of-cta-2010-tiopa-2010-s-371sh</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371si-modification-of-sections-6-and-7-of-cta-2010-tiopa-2010-s-371si</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371sj-elections-for-leases-to-be-treated-as-long-funding-leases-tiopa-2010-s-371sj</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371sk-intangible-fixed-assets-tiopa-2010-s-371sk</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371ska-restrictions-certain-deductions-deductions-allowances-tiopa-2010-s-371ska</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371sl-group-relief-etctiopa-2010-s-371sl</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371sla-corporate-interest-restriction-tiopa-2010-s-371sla</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371sm-capital-allowances-tiopa-2010-s-371sm</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371sn-unremittable-overseas-income-tiopa-2010-s-371sn</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371so-tax-advantages-tiopa-2010-s-371so</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371sp-disguised-interest-application-of-chapter-2a-of-part-6-of-cta-2009-tiopa-2010-s-371sp</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371sq-shares-accounted-for-as-liabilities-application-of-section-521c-of-cta-2009-tiopa-2010-s-371sq</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371sr-double-taxation-relief-counteraction-notices-tiopa-2010-s-371sr</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371ra-overview-of-chapter-tiopa-2010-s-371ra</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371rb-legal-and-economic-control-tiopa-2010-s-371rb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371rc-legal-and-economic-control-the-40-rule-tiopa-2010-s-371rc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371rd-legal-and-economic-control-supplementary-provision-tiopa-2010-s-371rd</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371re-control-determined-by-reference-to-accounting-standards-tiopa-2010-s-371re</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371rf-power-to-amend-section-371re-etc-tiopa-2010-s-371rf</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371rg-companies-in-which-a-uk-resident-company-has-more-than-a-50-investment-tiopa-2010-s-371rg</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371qa-application-of-chapter-tiopa-2010-s-371qa</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371qb-provision-about-interpretation-tiopa-2010-s-371qb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371qc-the-basic-rules-tiopa-2010-s-371qc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371qd-apportionments-to-be-made-in-proportion-to-shareholding-tiopa-2010-s-371qd</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371qe-indirect-shareholdings-tiopa-2010-s-371qe</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371qf-variable-shareholdings-tiopa-2010-s-371qf</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371qg-anti-avoidance-tiopa-2010-s-371qg</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371pa-what-is-creditable-tax-tiopa-2010-s-371pa</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371oa-application-of-chapter-tiopa-2010-s-371oa</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371ob-provision-about-interpretation-tiopa-2010-s-371ob</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371oc-relevant-interests-of-uk-resident-companies-tiopa-2010-s-371oc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371od-relevant-interests-of-persons-related-to-uk-resident-companies-tiopa-2010-s-371od</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371oe-other-relevant-interests-tiopa-2010-s-371oe</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371na-introduction-to-chapter-tiopa-2010-s-371na</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371nb-the-basic-rule-tiopa-2010-s-371nb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371nc-reductions-to-the-local-tax-amount-tiopa-2010-s-371nc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371nd-what-are-designer-rate-tax-provisions-tiopa-2010-s-371nd</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371ne-how-to-determine-the-corresponding-uk-tax-tiopa-2010-s-371ne</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-international-and-other-provisions-act-2010/section-371ma-introduction-to-chapter-tiopa-2010-s-371ma</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-33-provisions-supplementary-to-sections-30-to-32-tcga-1992-s-33</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-32-disposals-within-a-group-followed-by-a-disposal-of-shares-tcga-1992-s-32</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-31a-asset-holding-company-leaving-the-group-tcga-1992-s-31a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-24a-structures-and-buildings-contributions-allowances-destruction-of-asset-tcga-1992-s-24a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-25za-postponing-gain-or-loss-under-section-253-interests-in-uk-land-tcga-1992-s-25za</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-21-assets-and-disposals-tcga-1992-s-21</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-28-time-of-disposal-and-acquisition-where-asset-disposed-of-under-contract-tcga-1992-s-28</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-27-disposals-in-cases-of-hire-purchase-and-similar-transactions-tcga-1992-s-27</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-26a-transfer-of-dormant-bank-or-building-society-account-tcga-1992-s-26a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-26-mortgages-and-charges-not-to-be-treated-as-disposals-tcga-1992-s-26</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-25a-long-funding-leases-of-plant-or-machinery-deemed-disposals-tcga-1992-s-25a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-25-non-residents-deemed-disposals-tcga-1992-s-25</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-24-disposals-where-assets-lost-or-destroyed-or-become-of-negligible-value-tcga-1992-s-24</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-23-receipt-of-compensation-and-insurance-money-not-treated-as-a-disposal-tcga-1992-s-23</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-22-disposal-where-capital-sums-derived-from-assets-tcga-1992-s-22</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-28a-contracts-completed-after-ordinary-notification-period-tcga-1992-s-28a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-29-general-provisions-tcga-1992-s-29</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-31-disposal-of-shares-or-securities-by-a-company-tcga-1992-s-31</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-30-tax-free-benefits-tcga-1992-s-30</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-35-assets-held-on-31st-march-1982-including-assets-held-on-6th-april-1965-tcga-1992-s-35</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-36-deferred-charges-on-gains-before-31st-march-1982-tcga-1992-s-36</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-35a-disposal-of-asset-acquired-on-no-gain-no-loss-disposal-tcga-1992-s-35a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-36a-re-basing-in-relation-to-direct-or-indirect-disposals-of-uk-land-tcga-1992-s-36a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-39a-exclusion-of-certain-expenditure-structures-and-buildings-allowances-tcga-1992-s-39a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-37b-consideration-on-certain-disposals-structures-and-buildings-allowances-tcga-1992-s-37b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-43-assets-derived-from-other-assets-tcga-1992-s-43</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-42-part-disposals-tcga-1992-s-42</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-41a-restriction-of-losses-long-funding-leases-of-plant-or-machinery-tcga-1992-s-41a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-41-restriction-of-losses-by-reference-to-capital-allowances-and-renewals-allowances-tcga-1992-s-41</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-40-interest-charged-to-capital-tcga-1992-s-40</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-39-exclusion-of-expenditure-by-reference-to-tax-on-income-tcga-1992-s-39</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-38-acquisition-and-disposal-costs-etc-tcga-1992-s-38</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-37a-consideration-on-disposal-of-certain-leases-tcga-1992-s-37a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-37-consideration-chargeable-to-tax-on-income-tcga-1992-s-37</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-45-exemption-for-certain-wasting-assets-tcga-1992-s-45</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-47-wasting-assets-qualifying-for-capital-allowances-tcga-1992-s-47</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-46-straightline-restriction-of-allowable-expenditure-tcga-1992-s-46</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-44-meaning-of-wasting-asset-tcga-1992-s-44</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-47b-disposals-made-by-persons-after-leaving-cash-basis-tcga-1992-s-47b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-47a-exemption-for-disposals-by-persons-using-cash-basis-tcga-1992-s-47a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-48a-unascertainable-consideration-tcga-1992-s-48a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-52-supplemental-tcga-1992-s-52</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-51-exemption-for-winnings-and-damages-etc-tcga-1992-s-51</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-50-expenditure-reimbursed-out-of-public-money-tcga-1992-s-50</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-49-contingent-liabilities-tcga-1992-s-49</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-48-consideration-due-after-time-of-disposal-tcga-1992-s-48</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-52a-chapter-to-apply-only-for-corporation-tax-purposes-tcga-1992-s-52a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-53-the-indexation-allowance-and-interpretative-provisions-tcga-1992-s-53</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-54-calculation-of-indexation-allowance-tcga-1992-s-54</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-55-assets-owned-on-31st-march-1982-or-acquired-on-a-no-gain-no-loss-disposal-tcga-1992-s-55</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-56-part-disposals-and-disposals-on-a-no-gain-no-loss-basis-tcga-1992-s-56</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-57-receipts-etc-which-are-not-treated-as-disposals-but-affect-relevant-allowable-expenditure-tcga-1992-s-57</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-57a-gains-and-losses-on-relevant-high-value-disposals-tcga-1992-s-57a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-15-computation-of-gains-tcga-1992-s-15</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-16-computation-of-losses-tcga-1992-s-16</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-16za-losses-non-uk-domiciled-individuals-tcga-1992-s-16za</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-16zb-individual-who-has-made-election-under-section-16za-foreign-chargeable-gains-remitted-in-tax-year-after-tax-year-in-which-accrue-tcga-1992-s-16zb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-16zc-individual-who-has-made-election-under-section-16za-and-to-whom-remittance-basis-applies-tcga-1992-s-16zc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-16zd-section-16zc-supplementary-tcga-1992-s-16zd</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-16a-restrictions-on-allowable-losses-tcga-1992-s-16a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-17-disposals-and-acquisitions-treated-as-made-at-market-value-tcga-1992-s-17</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-18-transactions-between-connected-persons-tcga-1992-s-18</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-19-deemed-consideration-in-certain-cases-where-assets-disposed-of-in-a-series-of-transactions-tcga-1992-s-19</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-20-original-market-value-and-aggregate-market-value-for-purposes-of-section-19-tcga-1992-s-20</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-57b-gains-and-losses-on-non-resident-cgt-disposals-tcga-1992-s-57b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-57c-gains-losses-disposals-residential-property-interests-tcga-1992-s-57c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-58-spouses-and-civil-partners-tcga-1992-s-58</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-59-partnerships-tcga-1992-s-59</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-59a-limited-liability-partnerships-tcga-1992-s-59a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-59b-alternative-investment-fund-managers-1-tcga-1992-s-59b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-59c-alternative-investment-managers-2-tcga-1992-s-59c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-60-nominees-and-bare-trustees-tcga-1992-s-60</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-61-funds-in-court-tcga-1992-s-61</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-62-death-general-provisions-tcga-1992-s-62</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-63-death-application-of-law-in-scotland-tcga-1992-s-63</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-63a-death-application-of-law-in-northern-ireland-tcga-1992-s-63a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-64-expenses-in-administration-of-estates-and-trusts-tcga-1992-s-64</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-65-liability-for-tax-of-trustees-or-personal-representatives-tcga-1992-s-65</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-66-insolvents-assets-tcga-1992-s-66</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-67-provisions-applicable-where-section-79-of-the-finance-act-1980-has-applied-tcga-1992-s-67</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-59aa-limited-liability-partnerships-deemed-disposal-tcga-1992-s-59a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-68a-meaning-of-settlor-tcga-1992-s-68a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-79b-attribution-to-trustees-of-gains-of-non-resident-companies-tcga-1992-s-79b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-68-meaning-of-settled-property-tcga-1992-s-68</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-68b-transfer-between-settlements-identification-of-settlor-tcga-1992-s-68b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-68c-variation-of-will-or-intestacy-etc-identification-of-settlor-tcga-1992-s-68c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-69-trustees-of-settlements-tcga-1992-s-69</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-69a-sub-fund-settlements-tcga-1992-s-69a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-70-transfers-into-settlement-tcga-1992-s-70</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-71-person-becoming-absolutely-entitled-to-settled-property-tcga-1992-s-71</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-72-termination-of-life-interest-on-death-of-person-entitled-tcga-1992-s-72</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-75-death-of-annuitant-tcga-1992-s-75</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-76-disposal-of-interests-in-settled-property-tcga-1992-s-76</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-76a-disposal-of-interest-in-settled-property-deemed-disposal-of-underlying-assets-tcga-1992-s-76a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-76b-transfers-of-value-by-trustees-linked-with-trustee-borrowing-tcga-1992-s-76b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-77-charge-on-settlor-with-interest-in-settlement-tcga-1992-s-77</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-78-right-of-recovery-tcga-1992-s-78</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-79-provisions-supplemental-to-sections-77-and-78-tcga-1992-s-79</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-79a-restriction-on-set-off-of-trust-losses-tcga-1992-s-79a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-73-death-of-life-tenant-exclusion-of-chargeable-gain-tcga-1992-s-73</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-74-effect-on-sections-72-and-73-of-relief-under-section-165-or-260-tcga-1992-s-74</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-80a-postponing-gain-or-loss-under-section-802-interests-in-uk-land-tcga-1992-s-80a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-85-disposal-of-interests-in-non-resident-settlements-tcga-1992-s-85</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-84-acquisition-by-dual-resident-trustees-tcga-1992-s-84</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-83a-trustees-both-resident-and-non-resident-in-a-year-of-assessment-tcga-1992-s-83a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-83-trustees-ceasing-to-be-liable-to-u-k-tax-tcga-1992-s-83</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-82-past-trustees-liability-for-tax-tcga-1992-s-82</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-81-death-of-trustee-special-rules-tcga-1992-s-81</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-80-trustees-ceasing-to-be-resident-in-u-k-tcga-1992-s-80</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-87f-sections-87-and-87a-disregarded-payments-in-year-settlement-ends-tcga-1992-s-87f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-91-increase-in-tax-payable-under-section-87-or-892-tcga-1992-s-91</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-92-qualifying-amounts-and-matching-tcga-1992-s-92</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-93-matching-special-cases-tcga-1992-s-93</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-94-transfers-of-settled-property-where-qualifying-amounts-not-wholly-matched-tcga-1992-s-94</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-95-matching-after-transfer-tcga-1992-s-95</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-96-payments-by-and-to-companies-tcga-1992-s-96</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-97-supplementary-provisions-tcga-1992-s-97</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-87d-sections-87-and-87a-disregard-of-capital-payments-to-non-residents-tcga-1992-s-87d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-87e-sections-87-and-87a-disregarded-payments-to-temporary-non-resident-tcga-1992-s-87e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-87i-non-uk-resident-settlements-recipients-of-onward-gifts-tcga-1992-s-87i</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-87g-settlor-liable-if-capital-payment-received-by-close-family-member-tcga-1992-s-87g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-90-sections-87-and-892-transfers-between-settlements-tcga-1992-s-90</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-87p-sections-87-and-87a-temporary-migration-after-payment-disregarded-tcga-1992-s-87p</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-87n-sections-87-and-87a-disregard-of-payments-to-migrating-beneficiary-tcga-1992-s-87n</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-87m-cases-where-recipient-of-onward-gift-is-user-of-remittance-basis-tcga-1992-s-87m</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-87l-cases-where-settlor-liable-following-onward-gift-tcga-1992-s-87l</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-87k-attribution-of-gains-or-payments-to-recipient-of-onward-gift-tcga-1992-s-87k</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-87j-relevant-parts-of-payment-from-which-onward-gift-derived-tcga-1992-s-87j</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-87h-meaning-of-close-member-of-the-settlors-family-tcga-1992-s-87h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-87-attribution-of-gains-to-beneficiaries-tcga-1992-s-87</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-85a-transfers-of-value-attribution-of-gains-to-beneficiaries-tcga-1992-s-85a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-86-attribution-of-gains-to-settlors-with-interest-in-non-resident-or-dual-resident-settlements-tcga-1992-s-86</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-86a-attribution-of-gains-to-settlor-in-section-10a-cases-tcga-1992-s-86a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-90a-section-90-transfers-made-for-consideration-in-money-or-moneys-worth-tcga-1992-s-90a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-87a-section-87-matching-tcga-1992-s-87a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-87b-section-87-remittance-basis-tcga-1992-s-87b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-87c-sections-87-and-87a-disregard-of-certain-capital-payments-tcga-1992-s-87c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-88-gains-of-dual-resident-settlements-tcga-1992-s-88</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-89-migrant-settlements-etc-tcga-1992-s-89</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-97c-value-benefit-conferred-capital-payment-made-way-making-land-available-tcga-1992-s-97c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-97b-value-benefit-conferred-capital-payment-made-way-making-movable-property-available-tcga-1992-s-97b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-97a-value-benefit-conferred-capital-payment-made-way-loan-tcga-1992-s-97a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-98a-settlements-with-foreign-element-information-tcga-1992-s-98a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-98-power-to-obtain-information-for-purposes-of-sections-87-to-90-tcga-1992-s-98</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-87ha-onward-gifts-from-non-residents-or-qualifying-new-residents-tcga-1992-s-87ha</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-99-application-of-act-to-unit-trust-schemes-tcga-1992-s-99</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-99a-treatment-of-umbrella-schemes-tcga-1992-s-99a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-99b-calculation-of-the-disposal-cost-of-accumulation-unitstcga-1992-s-99b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-100-exemption-for-authorised-unit-trusts-etc-tcga-1992-s-100</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-100a-exemption-for-certain-eea-ucits-tcga-1992-s-100</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-101-transfer-of-companys-assets-to-investment-trust-tcga-1992-s-101</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-101a-transfer-within-group-to-investment-trust-tcga-1992-s-101a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-101b-transfer-of-companys-assets-to-venture-capital-trust-tcga-1992-s-101b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-101c-transfer-within-group-to-venture-capital-trust-tcga-1992-s-101c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-102-collective-investment-schemes-with-property-divided-into-separate-parts-tcga-1992-s-102</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-103-restriction-on-availability-of-indexation-allowance-tcga-1992-s-103</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-103a-application-of-act-to-certain-offshore-funds-tcga-1992-s-103a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-103b-application-of-section-99b-to-transparent-funds-tcga-1992-s-103b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-103c-power-to-make-regulations-about-collective-investment-schemes-tcga-1992-s-103c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-103d-co-ownership-schemestcga-1992-s-103d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-103db-uk-property-rich-collective-investment-vehicles-etc-tcga-1992-s-103db</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-103da-tax-transparent-funds-share-pooling-etc-tcga-199s-s-103da</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-103e-application-of-chapter-tcga-1992-s-103e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-103f-exchange-units-another-collective-investment-scheme-tcga-1992-s-103f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-103g-exchange-of-units-for-those-in-another-collective-investment-scheme-tcga-1992-s-103g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-103h-scheme-of-reconstruction-involving-issue-of-units-tcga-1992-s-103h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-103i-scheme-of-reconstruction-involving-conversion-scheme-tcga-1992-s-103i</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-103j-supplementary-provisions-tcga-1992-s-103j</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-103k-restriction-on-application-of-sections-103g-103h-and-103i-tcga-1992-s-103k</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-103ka-carried-interest-tcga-1992-s-103ka</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-103kb-carried-interest-consideration-disposal-etc-right-tcga-1992-s-103kb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-103kc-carried-interest-foreign-chargeable-gains-tcga-1992-s-103kc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-103kd-carried-interest-anti-avoidance-tcga-1992-s-103kd</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-103ke-carried-interest-avoidance-double-taxation-tcga-1992-s-103ke</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-103kf-relief-external-investors-disposal-partnership-asset-tcga-1992-s-103kf</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-103kg-meaning-arise-chapter-5-tcga-1992-s-103kg</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-103kh-interpretation-chapter-5-tcga-1992-s-103kh</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-103kfa-election-for-carried-interest-gains-to-be-chargeable-as-scheme-profits-arise-tcga-1992-s-103kfa</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-103kfb-election-in-relation-to-scheme-to-apply-to-associated-schemes-tcga-1992-s-103kfb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-103kfc-interaction-with-other-charges-tcga-1992-s-103kfc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-103kfd-deemed-accrual-of-loss-where-carried-interest-never-arises-tcga-1992-s-103kfd</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-103kfe-anti-avoidance-tcga-1992-s-103kfe</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-110-indexation-for-section-104-holdings-for-corporation-tax-tcga-1992-s-110</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-105-disposal-on-or-before-day-of-acquisition-of-shares-and-other-unidentified-assets-tcga-1992-s-105</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-105a-shares-acquired-on-same-day-election-for-alternative-treatment-tcga-1992-s-105a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-105b-provision-supplementary-to-section-105a-tcga-1992-s-105b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-106-disposal-of-shares-and-securities-by-company-within-prescribed-period-of-acquisition-tcga-1992-s-106</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-106a-identification-of-securities-capital-gains-tax-tcga-1992-s-106a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-107-identification-of-securities-etc-general-rules-for-corporation-tax-tcga-1992-s-107</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-108-identification-of-relevant-securities-for-corporation-tax-tcga-1992-s-108</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-109-corporation-tax-pre-april-1982-share-pools-tcga-1992-s-109</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-104-share-pooling-general-interpretative-provisions-tcga-1992-s-104</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-110a-indexation-for-section-104-holdings-capital-gains-tax-tcga-1992-s-110a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-111-indexation-building-society-etc-shares-tcga-1992-s-111</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-112-parallel-pooling-regulations-corporation-tax-tcga-1992-s-112</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-113-calls-on-shares-corporation-tax-tcga-1992-s-113</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-114-consideration-for-options-corporation-tax-tcga-1992-s-114</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-116b-shares-beginning-or-ceasing-to-be-shares-to-which-section-521b-of-cta-2009-applies-tcga-1992-s-116b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-117-meaning-of-qualifying-corporate-bond-tcga-1992-s-117</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-117a-assets-that-are-not-qualifying-corporate-bonds-for-corporation-tax-purposes-tcga-1992-s-117a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-117b-holdings-in-unit-trusts-and-offshore-funds-excluded-from-treatment-as-qualifying-corporate-bonds-tcga-1992-s-117b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-116a-holding-beginning-or-ceasing-to-fall-within-section-490-of-cta-2009-tcga-1992-s-116a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-115-exemptions-for-gilt-edged-securities-and-qualifying-corporate-bonds-etc-tcga-1992-s-115</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-116-reorganisations-conversions-and-reconstructions-tcga-1992-s-116</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-119c-section-119a-unremitted-part-7a-income-tcga-1992-s-119c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-118-amount-to-be-treated-as-consideration-on-disposal-of-deep-discount-securities-etc-tcga-1992-s-118</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-119-transfers-of-securities-subject-to-the-accrued-income-scheme-tcga-1992-s-119</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-119a-increase-in-expenditure-by-reference-to-tax-charged-in-relation-to-employment-related-securities-tcga-1992-s-119a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-119b-section-119a-unremitted-foreign-securities-income-tcga-1992-s-119b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-120-increase-in-expenditure-by-reference-to-tax-charged-in-relation-to-shares-etc-tcga-1992-s-120</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-121-exemption-for-government-non-marketable-securities-tcga-1992-s-121</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-122-distribution-which-is-not-a-new-holding-within-chapter-ii-tcga-1992-s-122</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-123-disposal-of-right-to-acquire-shares-or-debentures-tcga-1992-s-123</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-124-disposal-of-shares-relief-in-respect-of-income-tax-consequent-on-shortfall-in-distributions-tcga-1992-s-124</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-125-shares-in-close-company-transferring-assets-at-an-undervalue-tcga-1992-s-125</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-125a-effect-of-share-loss-relief-tcga-1992-s-125a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-126-application-of-sections-127-to-131-tcga-1992-s-126</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-131-indexation-allowance-tcga-1992-s-131</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-130-composite-new-holdings-tcga-1992-s-130</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-129-part-disposal-of-new-holding-tcga-1992-s-129</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-128-consideration-given-or-received-by-holder-tcga-1992-s-128</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-127-equation-of-original-shares-and-new-holding-tcga-1992-s-127</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-134-compensation-stock-tcga-1992-s-134</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-133-premiums-on-conversion-of-securities-tcga-1992-s-133</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-132-equation-of-converted-securities-and-new-holding-tcga-1992-s-132</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-140-postponement-of-charge-on-transfer-of-assets-to-non-resident-company-tcga-1992-s-140</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-139-reconstruction-involving-transfer-of-business-tcga-1992-s-139</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-138a-use-of-earn-out-rights-for-exchange-of-securities-tcga-1992-s-138a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-138-procedure-for-clearance-in-advance-tcga-1992-s-138</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-137-restriction-on-application-of-sections-135-and-136-tcga-1992-s-137</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-136-scheme-of-reconstruction-involving-issue-of-securities-tcga-1992-s-136</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-135-exchange-of-securities-for-those-in-another-company-tcga-1992-s-135</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-138za-share-exchanges-involving-non-uk-incorporated-close-companies-tcga-1992-s-138za</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-138zb-treatment-of-securities-connected-with-such-exchanges-tcga-1992-s-138zb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-138zc-election-to-disapply-section-135-or-136-tcga-1992-s-138zc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-140da-securities-issued-on-division-of-business-tcga-1992-s-140da</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-140d-section-140c-anti-avoidance-tcga-1992-s-140d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-140c-transfer-or-division-of-non-uk-business-tcga-1992-s-140c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-140b-section-140a-anti-avoidance-tcga-1992-s-140a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-140a-transfer-or-division-of-uk-business-tcga-1992-s-140a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-140ga-disapplication-of-sections-24-and-122-where-subsidiary-merges-with-its-parent-tcga-1992-s-140ga</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-140g-treatment-of-securities-issued-on-merger-tcga-1992-s-140g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-140f-merger-assets-outside-uk-tax-charge-tcga-1992-s-140f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-140e-merger-leaving-assets-within-uk-tax-charge-tcga-1992-s-140e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-140l-interpretation-tcga-1992-s-140l</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-140k-transparent-entitues-taxation-after-merger-etc-tcga-1992-s-140k</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-140j-mergers-tcga-1992-s-140j</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-140i-division-of-business-or-transfer-of-assets-tcga-1992-s-140i</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-140h-share-exchanges-tcga-1992-s-140h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-151a-venture-capital-trusts-reliefs-tcga-1992-s-151a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-149c-priority-share-allocations-tcga-1992-s-149c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-150-business-expansion-schemes-tcga-1992-s-150</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-150a-enterprise-investment-schemes-tcga-1992-s-150a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-150b-enterprise-investment-scheme-reduction-of-relief-tcga-1992-s-150b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-150c-enterprise-investment-scheme-re-investment-tcga-1992-s-150c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-150d-enterprise-investment-scheme-application-of-taper-relief-tcga-1992-s-150d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-150e-seed-enterprise-investment-scheme-tcga-1992-s-150e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-150f-seed-enterprise-investment-scheme-reduction-of-relief-tcga-1992-s-150d-tcga-1992-s-150f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-150g-seed-enterprise-investment-scheme-re-investment-tcga-1992-s-150g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-151-personal-equity-plans-tcga-1992-s-151</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-149b-employee-incentive-schemes-conditional-interests-in-shares-tcga-1992-s-149b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-151b-venture-capital-trusts-supplementary-tcga-1992-s-151b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-151ba-citr-identification-of-securities-or-shares-on-a-disposal-tcga-1992-s-151ba</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-151bb-citr-rights-issues-etc-tcga-1992-s-151bb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-151bc-citr-company-reconstructions-etc-tcga-1992-s-151bc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-151c-strips-manipulation-of-price-associated-payment-giving-rise-to-loss-tcga-1992-s-151c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-151d-corporate-strips-manipulation-of-price-associated-payment-giving-rise-to-loss-tcga-1992-s-151d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-151e-exchange-gains-and-losses-from-loan-relationships-regulations-tcga-1992-s-151e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-151f-treatment-of-alternative-finance-arrangements-tcga-1992-s-151f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-151g-regulations-where-non-qualifying-shares-conditions-altered-tcga-1992-s-151g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-146-options-application-of-rules-as-to-wasting-assets-tcga-1992-s-146</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-142-capital-gains-on-stock-dividends-tcga-1992-s-142</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-142a-reits-chargeable-gains-on-stock-dividends-tcga-1992-s-142a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-143-commodity-and-financial-futures-and-qualifying-options-tcga-1992-s-143</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-144-options-and-forfeited-deposits-tcga-1992-s-144</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-144a-cash-settled-options-tcga-1992-s-144a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-144za-application-of-market-value-rule-in-case-of-exercise-of-option-tcga-1992-s-144za</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-144zb-exception-to-rule-in-section-144za-tcga-1992-s-144zb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-144zc-section-144zb-non-commercial-exercise-of-option-tcga-1992-s-144zc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-144zd-section-144zb-alteration-of-value-to-obtain-tax-advantage-tcga-1992-s-144zd</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-145-call-options-indexation-allowance-tcga-1992-s-145</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-141-stock-dividends-consideration-for-new-holding-tcga-1992-s-141</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-147-quoted-options-treated-as-part-of-new-holdings-tcga-1992-s-147</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-148-traded-options-closing-purchases-tcga-1992-s-148</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-148a-futures-and-options-involving-guaranteed-returns-tcga-1992-s-148a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-148b-deemed-disposals-at-a-gain-under-section-5644-of-ittoia-2005-tcga-1992-s-148b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-148c-deemed-disposals-at-a-loss-under-section-5644-of-ittoia-2005-tcga-1992-s-148c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-149-rights-to-acquire-qualifying-shares-tcga-1992-s-149</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-149a-employment-related-securities-options-tcga-1992-s-149a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-149aa-restricted-and-convertible-employment-related-securities-tcga-1992-s-149aa</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-149ab-shares-in-research-institution-spin-out-companies-tcga-1992-s-149ab</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-151h-introduction-tcga-1992-s-151h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-151i-meaning-of-financial-institution-tcga-1992-s-151i</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-151o-provision-not-at-arms-length-exclusion-of-arrangements-from-sections-151j-to-151n-tcga-1992-s-151o</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-151n-investment-bond-arrangements-tcga-1992-s-151n</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-151m-profit-share-agency-arrangements-tcga-1992-s-151m</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-151l-deposit-arrangements-tcga-1992-s-151l</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-151k-diminishing-shared-ownership-arrangements-tcga-1992-s-151k</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-151j-purchase-and-resale-arrangements-tcga-1992-s-151j</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-151ka-diminishing-shared-ownership-arrangements-refinancing-tcga-1992-s-151ka</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-151q-purchase-and-resale-arrangements-where-return-in-foreign-currency-tcga-1992-s-151q</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-151s-other-arrangements-tcga-1992-s-151s</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-151r-diminishing-shared-ownership-arrangements-tcga-1992-s-151r</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-151p-purchase-and-resale-arrangements-tcga-1992-s-151p</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-151w-investment-bond-arrangements-not-unit-trust-scheme-or-offshore-fund-tcga-1992-s-151w</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-151v-treatment-as-securities-tcga-1992-s-151v</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-151u-treatment-of-bond-holder-and-bond-issuer-tcga-1992-s-151u</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-151t-investment-bond-arrangements-are-qualifying-corporate-bonds-tcga-1992-s-151t</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-151y-diminishing-shared-ownership-arrangements-not-partnerships-tcga-1992-s-151y</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-151x-exclusion-of-some-alternative-finance-return-from-sale-consideration-tcga-1992-s-151x</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-151z-diminishing-shared-ownership-arrangements-further-provision-in-respect-of-refinancing-tcga-1992-s-151z</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-158-activities-other-than-trades-and-interpretation-tcga-1992-s-158</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-159a-disposals-of-interests-in-uk-land-by-non-residents-roll-over-relief-tcga-1992-s-159a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-160-dual-resident-companies-roll-over-relief-tcga-1992-s-160</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-159-non-residents-roll-over-relief-tcga-1992-s-159</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-152-roll-over-relief-tcga-1992-s-152</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-157-trade-carried-on-by-personal-company-business-assets-dealt-with-by-individual-tcga-1992-s-157</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-156zb-intangible-fixed-assets-interaction-with-relief-under-chapter-7-of-part-8-of-cta-2009-tcga-1992-s-156zb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-156za-intangible-fixed-assets-roll-over-relief-tcga-1992-s-156za</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-156a-cessation-of-trade-by-limited-liability-partnership-tcga-1992-s-156a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-156-assets-of-class-1-tcga-1992-s-156</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-155-relevant-classes-of-assets-tcga-1992-s-155</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-154-new-assets-which-are-depreciating-assets-tcga-1992-s-154</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-153a-provisional-application-of-sections-152-and-153-tcga-1992-s-153a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-153-assets-only-partly-replaced-tcga-1992-s-153</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-161-appropriations-to-and-from-stock-tcga-1992-s-161</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-162a-election-for-section-162-not-to-apply-tcga-1992-s-162a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-162-roll-over-relief-on-transfer-of-business-tcga-1992-s-162</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-162c-disincorporation-relief-post-fa-2002-goodwill-tcga-1992-s-162c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-162b-disincorporation-relief-assets-including-pre-fa-2002-goodwill-tcga-1992-s-162b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-164-other-retirement-relief-tcga-1992-s-164</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-163-relief-for-disposals-by-individuals-on-retirement-from-family-business-tcga-1992-s-163</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-164fg-multiple-claims-tcga-1992-s-164fg</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-164n-interpretation-of-chapter-ia-tcga-1992-s-164n</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-164ma-exclusion-of-double-relief-tcga-1992-s-164ma</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-164m-exclusion-of-double-relief-tcga-1992-s-164m</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-164l-anti-avoidance-provisionst-tcga-1992-s-164l</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-164k-foreign-residents-tcga-1992-s-164k</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-164j-provisions-supplementary-to-section-164i-tcga-1992-s-164j</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-164i-qualifying-trades-tcga-1992-s-164i</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-164h-property-companies-etc-not-to-be-qualifying-companies-tcga-1992-s-164h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-164g-meaning-of-qualifying-company-tcga-1992-s-164g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-164a-relief-on-re-investment-for-individuals-tcga-1992-s-164a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-164ff-qualifying-investment-acquired-from-husband-or-wife-tcga-1992-s-164ff</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-164fa-loss-of-relief-in-cases-where-shares-acquired-on-being-issued-tcga-1992-s-164fa</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-164f-failure-of-conditions-of-relief-tcga-1992-s-164f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-164e-application-of-chapter-in-cases-of-an-exchange-of-shares-tcga-1992-s-164e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-164d-relief-carried-forward-into-replacement-shares-tcga-1992-s-164d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-164c-restriction-applying-to-retirement-relief-and-roll-over-relief-on-re-investment-tcga-1992-s-164c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-164ba-interaction-with-retirement-relief-tcga-1992-s-164ba</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-164b-roll-over-relief-on-re-investment-by-trustees-tcga-1992-s-164b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-165-relief-for-gifts-of-business-assets-tcga-1992-s-165</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-165a-meaning-of-holding-company-trading-company-and-trading-group-tcga-1992-s-165a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-166-gifts-to-non-residents-tcga-1992-s-166</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-167-gifts-to-foreign-controlled-companies-tcga-1992-s-167</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-168-emigration-of-donee-tcga-1992-s-168</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-167a-gifts-of-uk-residential-property-interests-to-non-residents-tcga-1992-s-167a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169-gifts-into-dual-resident-trusts-tcga-1992-s-169</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169a-cessation-of-trade-by-limited-liability-partnership-tcga-1992-s-169a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169b-gifts-to-settlor-interested-settlements-tcga-1992-s-169b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169c-clawback-of-relief-if-settlement-becomes-settlor-interested-etc-tcga-1992-s-169c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169d-exceptions-to-sections-169b-and-169c-tcga-1992-s-169d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169e-meaning-of-settlor-in-sections-169b-to-169d-and-169g-tcga-1992-s-169e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169f-meaning-of-interest-in-a-settlement-in-sections-169b-to-169d-tcga-1992-s-169f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169g-meaning-of-arrangement-in-sections-169b-to-169e-and-information-power-tcga-1992-s-169g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-168a-postponing-held-over-gain-interests-in-uk-land-tcga-1992-s-168a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169h-introduction-tcga-1992-s-169h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169i-material-disposal-of-business-assets-tcga-1992-s-169i</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169j-disposal-of-trust-business-assets-tcga-1992-s-169j</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169k-disposal-associated-with-relevant-material-disposal-tcga-1992-s-169k</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169l-relevant-business-assets-tcga-1992-s-169l</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169m-relief-to-be-claimed-tcga-1992-s-169m</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169n-amount-of-relief-general-tcga-1992-s-169n</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169o-amount-of-relief-special-provisions-for-certain-trust-disposals-tcga-1992-s-169o</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169p-amount-of-relief-special-provision-for-certain-associated-disposals-tcga-1992-s-169p</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169q-reorganisations-disapplication-of-section-127-tcga-1992-s-169q</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169r-reorganisations-involving-acquisition-of-qualifying-corporate-bonds-tcga-1992-s-169r</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169s-interpretation-of-chapter-tcga-1992-s-169s</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169la-relevant-business-assets-goodwill-transferred-to-a-related-party-etc-tcga-1992-s-169la</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169sa-meaning-trading-company-trading-group-tcga-1992-s-169sa</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169sb-overview-of-chapter-tcga-1992-s-169sb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169sc-election-by-individual-where-company-ceases-to-be-personal-company-tcga-1992-s-169sc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169sd-supplementary-election-to-defer-gains-until-subsequent-disposal-tcga-1992-s-169sd</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169se-application-of-section-169sd-where-section-116-applies-tcga-1992-s-169se</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169sf-application-of-section-169sd-where-sections-127-to-130-apply-tcga-1992-s-169sf</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169sg-elections-under-sections-169sc-and-169sd-tcga-1992-s-169sg</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169sh-claims-for-relief-in-respect-of-subsequent-disposals-tcga-1992-s-169sh</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169t-overview-of-chapter-tcga-1992-s-169t</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169u-eligibility-conditions-for-deferred-entrepreneurs-relief-tcga-1992-s-169u</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169v-operation-of-deferred-entrepreneurs-relief-tcga-1992-s-169v</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169va-overview-chapter-tcga-1992-s-169va</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169vb-qualifying-shares-potentially-qualifying-shares-excluded-shares-tcga-1992-s-169vb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169vc-investors-relief-tcga-1992-s-169vc</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169vddisposal-holding-consists-partly-qualifying-shares-tcga-1992-s-169vd</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169ve-shares-holding-immediately-disposal-tcga-1992-s-169ve</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169vf-shares-treated-disposed-previous-disposal-claim-made-tcga-1992-s-169vf</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169vg-shares-treated-disposed-previous-disposal-no-claim-made-1-tcga-1992-s-169vg</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169vh-disposals-trustees-conditions-relief-tcga-1992-s-169vh</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169vi-disposals-trustees-relief-reduced-certain-cases-tcga-1992-s-169vi</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169vj-disposals-interests-shares-joint-holdings-etc-tcga-1992-s-169vj</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169vk-cap-relief-disposal-individual-tcga-1992-s-169vk</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169vl-cap-relief-disposal-trustees-settlement-tcga-1992-s-169vl</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169vm-claims-relief-tcga-1992-s-169vm</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169vn-reorganisations-no-consideration-given-tcga-1992-s-169vn</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169vo-appropriate-number-tcga-1992-s-169vo</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169vp-reorganisations-consideration-given-tcga-1992-s-169vp</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169vq-exchange-shares-another-company-tcga-1992-s-169vq</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169vr-new-shares-issued-scheme-reconstruction-tcga-1992-s-169vr</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169vs-modification-conditions-qualifying-share-tcga-1992-s-169vs</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169vt-election-disapply-section-127-tcga-1992-s-169vt</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169vu-subscribe-etc-tcga-1992-s-169vu</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169vv-trading-company-etc-tcga-1992-s-169vv</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169vx-unremunerated-director-tcga-1992-s-169vx</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-169vy-general-definitions-tcga-1992-s-169vy</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-1-capital-gains-tax-tcga-1992-s-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-1a-territorial-scope-tcga-1992-s-1a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-1b-non-uk-residents-uk-branch-or-agency-tcga-1992-s-1b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-1c-non-uk-residents-disposing-of-an-interest-in-uk-land-tcga-1992-s-1c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-1d-non-uk-residents-assets-deriving-75-of-value-from-uk-land-etc-tcga-1992-s-1d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-1e-losses-deductible-only-when-within-scope-of-tax-etc-tcga-1992-s-1e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-1f-allowable-losses-to-be-used-in-most-beneficial-way-etc-tcga-1992-s-1f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-1g-gains-accruing-to-uk-resident-individuals-in-split-years-tcga-1992-s-1g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-1h-the-main-rates-of-cgt-tcga-1992-s-1h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-1i-income-taxed-at-higher-rates-or-gains-exceeding-unused-basic-rate-band-tcga-1992-s-1i</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-1j-section-1i-definitions-and-other-supplementary-provision-tcga-1992-s-1j</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-1k-annual-exempt-amount-tcga-1992-s-1k</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-1l-increasing-annual-exempt-amount-to-reflect-increases-in-cpi-tcga-1992-s-1l</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-1m-temporary-non-residents-tcga-1992-s-1m</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-1n-section-1m1-assets-acquired-in-temporary-period-of-non-residence-tcga-1992-s-1n</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-1o-definitions-used-in-chapter-tcga-1992-s-1o</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-2-corporation-tax-on-chargeable-gains-tcga-1992-s-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-2a-companys-total-profits-to-include-chargeable-gains-tcga-1992-s-2a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-2b-territorial-scope-of-charge-to-corporation-tax-on-chargeable-gains-tcga-1992-s-2b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-2c-non-uk-resident-company-with-uk-permanent-establishment-tcga-1992-s-2c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-2d-application-of-cgt-principles-in-calculating-gains-and-losses-tcga-1992-s-2d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-2e-references-to-income-tax-or-income-tax-acts-in-case-of-companies-tcga-1992-s-2e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-2f-interaction-of-capital-gains-tax-and-corporation-tax-tcga-1992-s-2f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-2g-assets-of-a-company-vested-in-a-liquidator-tcga-1992-s-2g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-3-gains-attributed-to-uk-resident-individuals-etc-tcga-1992-s-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-3a-gains-connected-to-avoidance-or-foreign-activities-etc-tcga-1992-s-3a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-3b-participators-and-their-interests-tcga-1992-s-3b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-3c-prevention-of-double-uk-taxation-tcga-1992-s-3c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-3d-non-uk-domiciled-individuals-tcga-1992-s-3d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-3e-temporary-non-residents-tcga-1992-s-3e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-3f-non-resident-groups-of-companies-tcga-1992-s-3f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-3g-supplementary-provisions-tcga-1992-s-3g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-4-rates-of-capital-gains-tax-tcga-1992-s-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-4a-section-4-special-cases-tcga-1992-s-4a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-4b-deduction-of-losses-etc-in-most-beneficial-way-tcga-1992-s-4b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-4ba-rates-and-use-of-unused-basic-rate-band-in-certain-cases-tcga-1992-s-4ba</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-4bb-residential-property-gain-or-loss-tcga-1992-s-4bb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-5-accumulation-and-discretionary-settlements-tcga-1992-s-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-6-other-special-cases-tcga-1992-s-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-7-time-for-payment-of-tax-tcga-1992-s-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-8-company-s-total-profits-to-include-chargeable-gains-tcga-1992-s-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-9-residence-including-temporary-residence-tcga-1992-s-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-10-non-resident-with-united-kingdom-branch-or-agency-tcga-1992-s-10</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-10a-temporary-non-residents-tcga-1992-s-10a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-10aa-section-10a-supplementary-tcga-1992-s-10aa</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-10b-non-resident-company-with-united-kingdom-permanent-establishment-tcga-1992-s-10b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-11-visiting-forces-and-official-agents-tcga-1992-s-11</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-12-non-uk-domiciled-individuals-to-whom-remittance-basis-applies-tcga-1992-s-12</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-13-attribution-of-gains-to-members-of-non-resident-companies-tcga-1992-s-13</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-13a-section-13-5-interpretation-tcga-1992-s-13a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-14-non-resident-groups-of-companies-tcga-1992-s-14</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-14a-section-13-non-uk-domiciled-individuals-tcga-1992-s-14a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-14b-meaning-of-non-resident-cgt-disposal-tcga-1992-s-14b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-14c-meaning-of-disposal-of-a-uk-residential-property-interest-tcga-1992-s-14c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-14d-persons-chargeable-to-capital-gains-tax-on-nrcgt-gains-tcga-1992-s-14d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-14e-further-provision-about-use-of-nrcgt-losses-tcga-1992-s-14e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-14f-persons-not-chargeable-under-section-14d-if-a-claim-is-made-tcga-1992-s-14f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-14g-section-14f-divided-companies-tcga-1992-s-14g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-14h-section-14f-arrangements-for-avoiding-tax-tcga-1992-s-14h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-170-interpretation-of-sections-171-to-181-tcga-1992-s-170</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-171b-election-under-section-171a-effect-tcga-1992-s-171b-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-171-transfers-within-a-group-general-provisions-tcga-1992-s-171</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-171b-election-under-section-171a-effect-tcga-1992-s-171b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-171c-elections-under-section-171a-insurance-companies-tcga-1992-s-171c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-172-transfer-of-united-kingdom-branch-or-agency-tcga-1992-s-172</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-173-transfers-within-a-group-trading-stock-tcga-1992-s-173</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-174-disposal-or-acquisition-outside-a-group-tcga-1992-s-174</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-175-replacement-of-business-assets-by-members-of-a-group-tcga-1992-s-175</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-176-depreciatory-transactions-within-a-group-tcga-1992-s-176</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-177-dividend-stripping-tcga-1992-s-177</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-177a-restriction-on-set-off-of-pre-entry-losses-tcga-1992-s-177a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-177b-restrictions-on-setting-losses-against-pre-entry-gains-tcga-1992-s-177b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-179a-reallocation-within-group-of-gain-or-loss-accruing-under-section-179-tcga-1992-s-179a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-178-company-ceasing-to-be-member-of-group-pre-appointed-day-cases-tcga-1992-s-178</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-179-company-ceasing-to-be-member-of-group-post-appointed-day-cases-tcga-1992-s-179</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-179b-roll-over-of-degrouping-charge-on-business-assets-tcga-1992-s-179b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-179za-claim-for-adjustment-of-calculations-under-section-179-tcga-1992-s-179za</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-180-transitional-provisions-tcga-1992-s-180</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-181-exemption-from-charge-under-178-or-179-in-the-case-of-certain-mergers-v181</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-182-disposals-of-debts-tcga-1992-s-182</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-183-disposals-of-shares-tcga-1992-s-183</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-184-definitions-and-other-provisions-supplemental-to-sections-182-and-183-tcga-1992-s-184</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-184g-avoidance-involving-losses-schemes-converting-income-to-capital-tcga-1992-s-184g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-184h-avoidance-involving-losses-schemes-securing-deductions-tcga-1992-s-184h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-184i-notices-under-sections-184g-and-184h-tcga-1992-s-184i</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-184f-sections-184a-and-184b-pre-change-assets-pooling-rules-tcga-1992-s-184f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-184a-restrictions-on-buying-losses-tax-avoidance-schemes-tcga-1992-s-184a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-184b-restrictions-on-buying-gains-tax-avoidance-schemes-tcga-1992-s-184b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-184c-sections-184a-and-184b-meaning-of-qualifying-change-of-ownership-tcga-1992-s-184c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-184d-sections-184a-and-184b-meaning-of-tax-advantage-tcga-1992-s-184d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-184e-sections-184a-and-184b-pre-change-assets-basic-rules-v184e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-184j-asset-subject-to-eu-exit-charge-on-becoming-chargeable-asset-tcga-1992-s-184j</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-185-deemed-disposal-of-assets-on-company-ceasing-to-be-resident-in-u-k-tcga-1992-s-185</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-186-deemed-disposal-of-assets-on-company-ceasing-to-be-liable-to-u-k-taxation-tcga-1992-s-186</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-187-postponement-of-charge-on-deemed-disposal-under-section-185-or-186-tcga-1992-s-187</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-187a-deemed-disposal-under-section-185-ated-related-gains-and-losses-tcga-1992-s-187a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-188-dual-resident-companies-deemed-disposal-of-certain-assets-tcga-1992-s-188</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-187b-postponing-gain-or-loss-under-section-1852-interests-in-uk-land-tcga-1992-s-187b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-188a-election-for-pooling-tcga-1992-s-188a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-188b-meaning-of-nrcgt-group-tcga-1992-s-188b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-188c-transfers-within-an-nrcgt-group-tcga-1992-s-188c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-188d-person-chargeable-to-capital-gains-tax-on-nrcgt-gains-accruing-to-members-of-an-nrcgt-group-tcga-1992-s-188d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-188e-further-provision-about-group-losses-tcga-1992-s-188e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-188f-companies-becoming-eligible-to-join-an-nrcgt-group-tcga-1992-s-188f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-188g-company-ceasing-to-be-a-member-of-an-nrcgt-group-tcga-1992-s-188g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-188h-the-responsible-members-of-an-nrcgt-group-tcga-1992-s-188h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-188i-joint-and-several-liability-of-responsible-members-tcga-1992-s-188i</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-188j-the-representative-company-of-an-nrcgt-group-tcga-1992-s-188j</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-188k-interpretation-of-sections-188a-to-188j-tcga-1992-s-188k</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-189-capital-distribution-of-chargeable-gains-recovery-of-tax-from-shareholder-tcga-1992-s-189</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-190-tax-recoverable-from-another-group-company-or-controlling-director-tcga-1992-s-190</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-191-tax-on-non-resident-company-recoverable-from-another-member-of-group-or-from-controlling-director-tcga-1992-s-191</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-192-tax-exempt-distributions-tcga-1992-s-192</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-192a-exemptions-for-gains-or-losses-on-disposal-of-shares-etc-tcga-1992-s-192a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-198c-provisional-application-of-sections-198a-and-198b-tcga-1992-s-198c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-200-limitation-of-losses-on-disposal-of-oil-industry-assets-held-on-31st-march-1982-tcga-1992-s-200</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-199-exploration-or-exploitation-assets-deemed-disposals-tcga-1992-s-199</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-198l-expenditure-by-member-of-same-group-tcga-1992-s-198l</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-198k-provisional-application-of-section-198j-tcga-1992-s-198k</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-198j-oil-and-gas-reinvestment-after-pre-trading-disposal-tcga-1992-s-198j</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-198i-exploration-appraisal-and-development-expenditure-tcga-1992-s-198i</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-198h-acquisition-by-member-of-same-group-tcga-1992-s-198h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-198g-qualification-for-section-153-relief-tcga-1992-s-198g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-198f-qualification-for-roll-over-relief-tcga-1992-s-198f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-198e-ring-fence-reinvestments-and-disposal-consideration-tcga-1992-s-198e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-198d-no-double-claims-tcga-1992-s-198d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-193-roll-over-relief-not-available-for-gains-on-oil-licences-tcga-1992-s-193</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-198b-ring-fence-reinvestment-part-of-consideration-reinvested-tcga-1992-s-198b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-198a-ring-fence-reinvestment-whole-consideration-reinvested-tcga-1992-s-198a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-198-replacement-of-business-assets-used-in-connection-with-oil-fields-tcga-1992-s-198</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-197-disposals-of-interests-in-oil-fields-etc-ring-fence-provisions-tcga-1992-s-197</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-196-interpretation-of-sections-194-to-195f-tcga-1992-s-196</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-195f-reimbursed-expenditure-tcga-1992-s-195f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-195e-company-that-gives-mixed-consideration-tcga-1992-s-195e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-195d-company-that-receives-mixed-consideration-n-does-not-exceed-c-tcga-1992-s-195d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-195c-company-that-receives-mixed-consideration-n-exceeds-c-tcga-1992-s-195c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-195b-licence-consideration-swap-tcga-1992-s-195b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-195a-oil-licence-swaps-tcga-1992-s-195a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-195-oil-licence-swaps-tcga-1992-s-195</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-194-disposals-of-oil-licences-relating-to-undeveloped-areas-tcga-1992-s-194</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-203-provisions-supplementary-to-sections-201-and-202-tcga-1992-s-203</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-202-capital-losses-tcga-1992-s-202</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-201-royalties-tcga-1992-s-201</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-211-transfers-of-business-tcga-1992-s-211</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-214ba-interpretation-tcga-1992-s-214ba</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-214b-modification-of-act-in-relation-to-overseas-life-insurance-companies-tcga-1992-s-214b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-214a-further-transitional-provisions-tcga-1992-s-214a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-214-transitional-provisions-tcga-1992-s-214</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-213a-power-to-modify-ss-212-and-213-etc-in-case-of-cfcs-that-are-offshore-funds-tcga-1992-s-213a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-213-spreading-of-gains-and-losses-under-section-212-tcga-1992-s-213</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-212-annual-deemed-disposal-of-holdings-of-unit-trusts-etc-tcga-1992-s-212</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-211za-transfers-of-business-transfer-of-unused-losses-tcga-1992-s-211za</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-211b-transfers-of-assets-to-certain-collective-investment-schemes-tcga-1992-s-211b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-211a-gains-of-insurance-company-from-venture-capital-investment-partnership-tcga-1992-s-211a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-204-policies-of-insurance-tcga-1992-s-204</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-210c-losses-on-disposal-of-authorised-investment-fund-assets-to-connected-manager-tcga-1992-s-210c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-210b-disposal-and-acquisition-of-section-119-or-120-securities-tcga-1992-s-210b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-210a-ring-fencing-of-losses-tcga-1992-s-210a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-210-life-assurance-and-deferred-annuities-tcga-1992-s-210</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-209-interpretation-regulations-about-underwriters-etc-tcga-1992-s-209</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-208-premiums-trust-funds-indexation-tcga-1992-s-208</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-207-disposal-of-assets-in-premiums-trust-tcga-1992-s-207</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-206-underwriters-tcga-1992-s-206</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-205-disallowance-of-insurance-premiums-as-expenses-tcga-1992-s-205</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-214c-gains-not-eligible-for-taper-relief-tcga-1992-s-214c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-215-disposal-of-assets-on-amalgamation-of-building-societies-etc-tcga-1992-s-215</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-216-assets-transferred-from-society-to-company-tcga-1992-s-216</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-217-shares-and-rights-to-shares-in-successor-company-tcga-1992-s-217</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-217a-transfer-of-assets-on-incorporation-of-registered-friendly-society-tcga-1992-s-217a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-217b-rights-of-members-in-registered-society-equated-with-rights-in-incorporated-society-tcga-1992-s-217b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-217c-subsequent-disposal-of-assets-by-incorporated-society-etc-217c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-217d-disposal-of-assets-on-union-amalgamation-or-transfer-of-engagements-tcga-1992-s-217d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-218-disposals-of-land-between-the-regulator-of-social-housing-the-secretary-of-state-or-scottish-homes-and-housing-associations-tcga-1992-s-218</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-219-disposals-by-housing-corporation-the-secretary-of-state-scottish-homes-and-certain-housing-associations-tcga-1992-s-219</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-220-disposals-by-northern-ireland-housing-associations-tcga-1992-s-220</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-221-harbour-authorities-tcga-1992-s-221</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-222-relief-on-disposal-of-private-residence-tcga-1992-s-222</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-223-amount-of-relief-tcga-1992-s-223</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-224-amount-of-relief-further-provisions-tcga-1992-s-224</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-225-private-residence-occupied-under-terms-of-settlement-tcga-1992-s-225</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-225a-private-residence-held-by-personal-representatives-tcga-1992-s-225a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-225b-disposals-in-connection-with-divorce-etc-tcga-1992-s-225b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-225c-sale-of-private-residence-under-certain-agreements-with-employer-etc-tcga-1992-s-225c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-225d-private-residence-of-adult-placement-carer-tcga-1992-s-225d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-225e-disposals-by-disabled-persons-or-persons-in-care-homes-etc-tcga-1992-s-225e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-226-private-residence-occupied-by-dependent-relative-before-6th-april-1988-tcga-1992-s-226</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-226a-private-residence-relief-cases-where-relief-obtained-under-section-260-tcga-1992-s-226a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-226b-exception-to-section-226a-tcga-1992-s-226b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-222a-determination-of-main-residence-non-resident-cgt-disposals-tcga-1992-s-222a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-222b-non-qualifying-tax-years-tcga-1992-s-222b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-222c-day-count-test-tcga-1992-s-222c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-223a-amount-of-relief-non-resident-cgt-disposals-tcga-1992-s-223a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-223za-amount-of-relief-individuals-residency-delayed-by-certain-events-tcga-1992-s-223za</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-223b-additional-relief-part-of-private-residence-let-out-tcga-1992-s-223b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-225ba-deferred-payments-on-disposals-in-connection-with-divorce-etc-tcga-1992-s-225ba</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-227-conditions-for-roll-over-relief-tcga-1992-s-227</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-228-conditions-for-relief-supplementary-tcga-1992-s-228</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-229-the-relief-tcga-1992-s-229</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-230-dwelling-houses-special-provision-tcga-1992-s-230</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-231-shares-special-provision-tcga-1992-s-231</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-232-chargeable-event-when-replacement-assets-owned-tcga-1992-s-232</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-233-chargeable-event-when-replacement-property-owned-tcga-1992-s-233</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-234-chargeable-events-when-bonds-owned-tcga-1992-s-234</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/00235-section-235-information-tcga-1992-s-235</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/00236-section-236-prevention-of-double-charge-tcga-1992-s-236</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-236a-relief-for-transfers-to-share-incentive-plans-tcga-1992-s-236a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-236b-exemption-for-employee-shareholder-shares-tcga-1992-s-236b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-236c-only-first-50000-of-shares-under-associated-agreements-to-be-exempt-tcga-1992-s-236c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-236d-shares-not-exempt-if-shareholder-or-connected-person-has-material-interest-in-company-tcga-1992-s-236d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-236e-identification-of-exempt-employee-shareholder-shares-tcga-1992-s-236e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-236f-reorganisation-of-share-capital-involving-employee-shareholder-shares-tcga-1992-s-236f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-236g-relinquishment-of-employment-rights-is-not-disposal-of-an-asset-tcga-1992-s-236g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-236h-disposals-to-employee-ownership-trusts-tcga-1992-s-236h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-236i-trading-requirement-tcga-1992-s-236i</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-236j-all-employee-benefit-requirement-tcga-1992-s-236j</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-236k-further-provision-about-the-equality-requirement-tcga-1992-s-236k</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-236l-cases-in-which-all-employee-benefit-requirement-treated-as-met-tcga-1992-s-236l</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-236m-controlling-interest-requirement-tcga-1992-s-236m</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-236n-limited-participation-requirement-tcga-1992-s-236n</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-236o-no-section-236h-relief-if-disqualifying-event-in-next-tax-year-tcga-1992-s-236o</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-236p-disposals-to-employee-ownership-trusts-tcga-1992-s-236p</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-236q-relief-for-deemed-disposals-under-section-71-tcga-1992-s-236q</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-236r-no-section-236q-relief-if-disqualifying-event-in-next-tax-year-tcga-1992-s-236r</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-236s-identification-of-shares-where-section-236h-or-236q-applies-tcga-1992-s-236s</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-236t-further-provision-about-significant-and-controlling-interests-tcga-1992-s-236t</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-236u-interpretation-of-sections-236h-to-236u-tcga-1992-s-236u</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-236la-trustee-independence-requirement-tcga-1992-s-236la</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-237-superannuation-funds-annuities-and-annual-payments-tcga-1992-s-237</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-237a-share-option-schemes-release-and-replacement-of-options-tcga-1992-s-237a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-238-approved-profit-sharing-and-share-option-schemes-tcga-1992-s-238</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-238a-approved-share-schemes-and-share-incentives-tcga-1992-s-238a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-239-employee-trusts-tcga-1992-s-239</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-239za-relief-for-disposals-by-trustees-of-employee-trusts-tcga-1992-s-239za</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-239a-cessation-of-approval-of-certain-schemes-tcga-1992-s-239a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-239b-withdrawal-of-approval-of-approved-arrangements-tcga-1992-s-239b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-240-leases-of-land-and-other-assets-tcga-1992-s-240</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-241-uk-furnished-holiday-lettings-tcga-1992-s-241</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-241a-eea-furnished-holiday-lettings-tcga-1992-s-241a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-242-small-part-disposals-tcga-1992-s-242</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-243-part-disposal-to-authority-with-compulsory-powers-tcga-1992-s-243</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-244-part-disposal-consideration-exceeding-allowable-expenditure-tcga-1992-s-244</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-245-compensation-paid-on-compulsory-acquisition-tcga-1992-s-245</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-246-time-of-disposal-and-acquisition-tcga-1992-s-246</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-247-roll-over-relief-on-compulsory-acquisition-tcga-1992-s-247</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-247a-provisional-application-of-section-247-tcga-1992-s-247a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-248-provisions-supplementary-to-section-247-tcga-1992-s-248</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-248a-roll-over-relief-on-disposal-of-joint-interests-in-land-conditions-tcga-1992-s-248a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-248b-calculation-of-relief-tcga-1992-s-248b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-248c-excluded-land-tcga-1992-s-248c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-248d-milk-quotas-tcga-1992-s-248d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-248e-relief-on-disposal-of-joint-interests-in-private-residence-tcga-1992-s-248e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-249-grants-for-giving-up-agricultural-land-tcga-1992-s-249</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-250-woodlands-tcga-1992-s-250</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-251-general-provisions-tcga-1992-s-251</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-252-foreign-currency-bank-accounts-tcga-1992-s-252</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-252a-foreign-currency-bank-accounts-and-the-remittance-basis-tcga-1992-s-252a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-253-relief-for-loans-to-traderstcga-1992-s-253</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-254-relief-for-debts-on-qualifying-corporate-bonds-tcga-1992-s-254</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-255-provisions-supplementary-to-section-254-tcga-1992-s-255</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-255a-hold-over-relief-for-gains-re-invested-in-social-enterprises-tcga-1992-s-255a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-255b-gains-and-losses-on-investments-in-social-enterprises-tcga-1992-s-255b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-255c-application-of-section-255b2-where-maximum-si-relief-not-obtained-tcga-1992-s-255c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-255d-application-of-section-255b2-where-si-relief-has-been-reduced-tcga-1992-s-255d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-255e-reorganisations-involving-shares-to-which-si-relief-is-attributable-tcga-1992-s-255e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-256-charities-tcga-1992-s-256</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-256a-attributing-gains-to-the-non-exempt-amount-charitable-trusts-tcga-1992-s-256a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-256b-how-gains-are-attributed-to-the-non-exempt-amount-charitable-trusts-tcga-1992-s-256b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-256c-attributing-gains-to-the-non-exempt-amount-charitable-companies-tcga-1992-s-256c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-256d-how-gains-are-attributed-to-the-non-exempt-amount-charitable-companies-tcga-1992-s-256d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-257-gifts-to-charities-etc-tcga-1992-s-257</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-257a-tainted-charity-donations-tcga-1992-s-257a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-258-works-of-art-etc-tcga-1992-s-258</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-259-gifts-to-housing-associations-tcga-1992-s-259</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-260-gifts-on-which-inheritance-tax-is-chargeable-etc-tcga-1992-s-260</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-261-section-260-relief-gifts-to-non-residents-tcga-1992-s-261</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-261za-gifts-of-uk-residential-property-interests-to-non-residents-tcga-1992-s-261za</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-261a-disposal-of-know-how-as-part-of-disposal-of-all-or-part-of-a-trade-tcga-1992-s-261a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-261b-treating-trade-loss-etc-as-cgt-loss-tcga-1992-s-261b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-261c-meaning-of-the-maximum-amount-for-purposes-of-section-261b-tcga-1992-s-261c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-261d-treating-excess-post-cessation-trade-or-property-relief-as-cgt-loss-tcga-1992-s-261d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-261e-meaning-of-the-maximum-amount-for-purposes-of-section-261d-tcga-1992-s-261e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-261f-deemed-manufactured-payments-effect-on-repurchase-price-tcga-1992-s-261f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-261g-price-differences-under-repos-effect-on-repurchase-price-tcga-1992-s-261g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-261h-power-to-modify-section-261g-in-non-arms-length-case-tcga-1992-s-261h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-262-chattel-exemption-tcga-1992-s-262</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-263-passenger-vehicles-tcga-1992-s-263</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-263a-agreements-for-sale-and-repurchase-of-securities-tcga-1992-s-263a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-263aa-section-263a-interpretation-tcga-1992-s-263aa</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-263aza-renewables-obligation-certificates-for-domestic-microgeneration-tcga-1992-s-263aza</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-263b-stock-lending-arrangements-tcga-1992-s-236b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-263c-stock-lending-involving-redemption-tcga-1992-s-263c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-263ca-stock-lending-insolvency-etc-of-borrower-tcga-1992-s-263ca</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-263d-gains-accruing-to-persons-paying-manufactured-dividends-tcga-1992-s-263d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-263e-structured-finance-arrangements-tcga-1992-s-263e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-263f-power-to-modify-repo-provisions-non-standard-repo-cases-tcga-1992-s-263f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-263g-power-to-modify-repo-provisions-redemption-arrangements-tcga-1992-s-263g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-263h-sections-263f-and-263g-supplementary-provisions-tcga-1992-s-263h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-263i-powers-about-manufactured-overseas-dividends-tcga-1992-s-2631</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-263za-former-employees-employment-related-liabilities-tcga-1992-s-263za</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-264-relief-for-local-constituency-associations-of-political-parties-on-reorganisation-of-constituencies-tcga-1992-s-264</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-265-designated-international-organisations-tcga-1992-s-265</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-266-inter-american-development-bank-tcga-1992-s-266</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-267-sharing-of-transmission-facilities-tcga-1992-s-267</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-268-decorations-for-valour-or-gallant-conduct-tcga-1992-s-268</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-268a-victims-of-national-socialist-persecution-tcga-1992-s-268a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-268b-compensation-for-deprivation-of-foreign-assets-tcga-1992-s-268b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-269-foreign-currency-for-personal-expenditure-tcga-1992-s-269</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-270-chevening-estate-tcga-1992-s-270</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-271-other-miscellaneous-exemptions-tcga-1992-s-271</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-271za-visiting-forces-and-staff-of-designated-allied-headquarters-tcga-1992-s-271za</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-271zb-official-agents-of-commonwealth-countries-or-republic-of-ireland-etc-tcga-1992-s-271zb</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-271a-overview-of-chapter-tcga-1992-s-271a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-271b-branch-or-agency-treated-as-uk-representative-tcga-1992-s-271b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-271c-trade-or-profession-carried-on-in-partnership-tcga-1992-s-271c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-271d-interpretation-of-chapter-tcga-1992-s-271d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-271e-introduction-to-chapter-tcga-1992-s-271e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-271f-obligations-and-liabilities-of-uk-representative-tcga-1992-s-271f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-271g-exceptions-notices-and-information-tcga-1992-s-271g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-271h-exceptions-criminal-offences-and-penalties-etc-tcga-1992-s-271h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-271i-indemnities-tcga-1992-s-271i</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-271j-meaning-of-non-uk-resident-and-independent-agent-tcga-1992-s-271j</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-280-consideration-payable-by-instalments-tcga-1992-s-280</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-291-short-title-tcga-1992-s-291</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-290-savings-transitionals-consequential-amendments-and-repeals-tcga-1992-s-290</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-289-commencement-tcga-1992-s-289</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-288-interpretation-tcga-1992-s-288</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-287-orders-and-regulations-made-by-the-treasury-or-the-board-tcga-1992-s-287</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-286a-residence-of-companies-tcga-1992-s-286a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-286-connected-persons-interpretation-tcga-1992-s-286</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-285a-european-economic-interest-groupings-tcga-1992-s-285a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-285-recognised-investment-exchanges-tcga-1992-s-285b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-284b-provisions-supplementary-to-section-284a-tcga-1992-s-284b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-284a-concessions-that-defer-a-charge-tcga-1992-s-284a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-284-income-tax-decisions-tcga-1992-s-284</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-283-repayment-supplements-tcga-1992-s-283</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-282-recovery-of-tax-from-donee-tcga-1992-s-282</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-281-payment-by-instalments-of-tax-on-gifts-tcga-1992-s-281</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-272-valuation-general-tcga-1992-s-272</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-279d-elections-under-section-279a-tcga-1992-s-279d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-279c-effect-of-election-under-section-279a-tcga-1992-s-279c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-279b-provisions-supplementary-to-section-279a-tcga-1992-s-279b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-279a-deferred-unascertainable-consideration-election-for-treatment-of-loss-tcga-1992-s-279a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-279-foreign-assets-delayed-remittances-tcga-1992-s-279</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-278-allowance-for-foreign-tax-tcga-1992-s-278</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-277-double-taxation-relief-tcga-1992-s-277</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-276a-no-gain-no-loss-foreign-permanent-establishment-exemption-tcga-1992-s-276a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-276-the-territorial-sea-and-the-continental-shelf-tcga-1992-s-276</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-275b-section-275a-supplementary-provisions-amendments-section-275b-inserted-by-finance-act-no-2-2005-section-34-and-schedule-4-para-5-from-16-march-2005-1-for-the-purposes-of-section-275a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-275b-section-275a-supplementary-provisions-tcga-1992-s-275b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-275a-location-of-certain-intangible-assets-tcga-1992-s-275a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-275-location-of-assets-tcga-1992-s-275</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-274-value-determined-for-inheritance-tax-tcga-1992-s-274</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/section-273-unquoted-shares-and-securities-tcga-1992-s-273</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/1-introductory-tcga-1992-sch-a1-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/2-period-for-which-an-asset-is-held-and-relevant-period-of-ownership-tcga-1992-sch-a1-para-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/3-rules-for-determining-whether-a-gain-is-a-gain-on-the-disposal-of-a-business-tcga-1992-sch-a1-para-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/4-conditions-for-shares-to-qualify-as-business-assets-tcga-1992-sch-a1-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/5-conditions-for-other-assets-to-qualify-as-business-assets-tcga-1992-sch-a1-para-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/6-companies-which-are-qualifying-companies-tcga-1992-sch-a1-para-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/7-persons-who-are-eligible-beneficiaries-tcga-1992-sch-a1-para-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/8-cases-where-there-are-non-qualifying-beneficiaries-tcga-1992-sch-a1-para-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/9-cases-where-an-asset-is-used-at-the-same-time-for-different-purposes-tcga-1992-sch-a1-para-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/10-periods-of-limited-exposure-to-fluctuations-in-value-not-to-count-tcga-1992-sch-a1-para-10</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/11-periods-of-share-ownership-not-to-count-where-there-is-a-change-of-activity-by-the-company-tcga-1992-sch-a1-para-10</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/11a-periods-of-share-ownership-not-to-count-if-company-is-not-active-tcga-1992-sch-a1-para-11a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/12-periods-of-share-ownership-not-to-count-in-a-case-of-value-shifting-tcga-1992-sch-a1-para-12</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/13-rules-for-options-tcga-1992-sch-a1-para-13</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/14-further-rules-for-assets-derived-from-other-assets-tcga-1992-sch-a1-para-14</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/15-special-rules-for-assets-transferred-between-spouses-or-civil-partners-tcga-1992-sch-a1-para-15</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/16-special-rules-for-postponed-gains-tcga-1992-sch-a1-para-16</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/18-special-rules-for-assets-acquired-in-the-reconstruction-of-mutual-businesses-et-cetera-etc-tcga-1992-sch-a1-para-18</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/19-special-rule-for-ancillary-trust-funds-tcga-1992-sch-a1-para-19</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/20-general-rules-for-settlements-tcga-1992-sch-a1-para-20</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/9-retrospective-planning-permission-or-development-consent-tcga-1992-sch-b1-para-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/10-interpretation-tcga-1992-sch-b1-para-10</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/2-interest-in-non-uk-land-tcga-1992-sch-ba1-para-2</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/4-meaning-of-dwelling-tcga-1992-sch-ba1-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/5-interpretation-tcga-1992-sch-ba1-para-5</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/7-8-meaning-of-control-tcga-1992-sch-c1-paras-7-8</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/2-use-of-allowable-losses-against-foreign-gains-remitted-in-later-year-tcga-1992-sch-1-para-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/3-matching-rules-for-relieving-allowable-losses-tcga-1992-sch-1-para-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/4-rules-for-matching-losses-to-chargeable-gains-tcga-1992-sch-1-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/5-definitions-tcga-1992-sch-1-para-5</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/4-meaning-of-qualifying-assets-tcga-1992-sch-1a-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/5-exception-in-relation-to-interests-in-uk-land-used-for-trading-purposes-tcga-1992-sch-1a-para-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/6-exception-for-certain-disposals-of-rights-or-interests-under-same-arrangements-etc-tcga-1992-sch-1a-para-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/7-meaning-of-interest-in-uk-land-tcga-1992-sch-1a-para-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/8-basic-rule-tcga-1992-sch-1a-para-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/9-meaning-of-25-investment-tcga-1992-sch-1a-para-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/10-attribution-of-rights-and-interests-tcga-1992-sch-1a-para-10</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/11-tcga-1992-sch-1a-para-11</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/1-claim-for-relief-for-qualifying-new-residents-tcga-1992-sch-d1-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/2-relief-for-qualifying-foreign-gains-tcga-1992-sch-d1-para-2</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/2-4-assets-held-on-5-april-2013-5-april-2015-or-5-april-2016-no-paragraph-5-election-tcga-1992-sch-4zza-paras-2-4</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/6a-special-rule-for-certain-disposals-to-which-both-this-schedule-and-schedule-4zzb-relate-tcga-1992-sch-4zza-para-6a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/7-adjustments-of-ated-chargeable-days-tcga-1992-sch-4zza-para-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/8-wasting-assets-tcga-1992-sch-4zza-para-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/9-capital-allowances-tcga-1992-sch-4zza-para-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/1-tcga-1992-sch-4zzb-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/2-3-tcga-1992-sch-4zzb-paras-2-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/4-disposals-to-which-this-part-applies-tcga-1992-sch-4zzb-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/5-introduction-to-paragraphs-6-to-8-tcga-1992-sch-4zzb-para-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/6-7-assets-held-at-5-april-2015-default-method-tcga-1992-sch-4zzb-para-6-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/8-modified-application-of-paragraphs-5-to-7-where-election-made-for-straight-line-time-apportionment-tcga-1992-sch-4zzb-para-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/9-cases-where-asset-acquired-after-5-april-2015-or-election-made-under-paragraph-2-1-b-tcga-1992-sch-4zzb-para-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/10-interest-subsisting-under-contract-for-off-plan-purchase-tcga-1992-sch-4zzb-para-10</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/11-overview-tcga-1992-sch-4zzb-para-11</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/12-disposal-involving-one-or-more-relevant-high-value-disposals-tcga-1992-sch-4zzb-para-12</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/13-assets-held-at-5-april-2015-where-no-election-made-and-no-rebasing-in-2016-required-tcga-1992-sch-4zzb-para-13</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/14-asset-acquired-after-5-april-2015-or-election-made-under-paragraph-2-1-b-but-no-rebasing-in-2016-required-tcga-1992-sch-4zzb-para-14</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/15-certain-disposals-after-5-april-2016-computation-involving-additional-rebasing-in-2016-tcga-1992-sch-4zzb-para-15</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/16-19-amount-of-gain-or-loss-that-is-neither-ated-related-nor-an-nrcgt-gain-or-loss-tcga-1992-sch-4zzb-paras-16-19</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/20-where-relevant-high-value-disposal-and-other-disposal-are-comprised-in-the-disposal-of-land-tcga-1992-sch-4zzb-para-20</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/21-interest-subsisting-under-contract-for-off-plan-purchase-tcga-1992-sch-4zzb-para-21</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/22-23-special-rules-for-companies-tcga-1992-sch-4zzb-paras-22-23</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/24-wasting-assets-tcga-1992-sch-4zzb-para-24</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/25-capital-allowances-tcga-1992-sch-4zzb-para-25</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/26-interpretation-tcga-1992-sch-4zzb-para-26</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/1-introduction</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/2-interpretation</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/3-application-of-part</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/4-computation-of-residential-property-gains-and-losses</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/5-computation-of-balancing-gains-and-loses</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/6-interest-subsisting-under-contract-for-off-plan-purchase</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/7-application-of-part</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/8-interpretation-of-part</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/9-computation-of-residential-property-gains-or-losses-on-the-rpi-disposal</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/10-computation-of-residential-property-gains-or-losses-on-relevant-high-value-disposal-not-within-case-1-2-or-3-or-where-an-election-is-made</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/11-15-computation-of-residential-property-gains-and-losses-on-relevant-high-value-disposal-within-case-1-2-or-3-and-no-election-made-tcga-1992-sch-4zzc-paras-11-15</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/16-computation-of-balancing-gains-or-losses-on-the-rpi-disposal-tcga-1992-sch-4zzc-para-16</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/17-computation-of-balancing-gains-or-losses-on-relevant-high-value-disposal-not-within-case-1-2-or-3-or-where-an-election-is-made-tcga-1992-sch-4zzc-para-17</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/18-computation-of-balancing-gains-or-losses-on-relevant-high-value-disposal-within-case-1-2-or-3-and-no-election-made-tcga-1992-sch-4zzc-para-18</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/19-relevant-high-value-disposal-and-other-disposal-are-comprised-in-the-disposal-of-land-tcga-1992-sch-4zzc-para-19</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/20-interest-subsisting-under-contract-for-off-plan-purchase-tcga-1992-sch-4zzc-para-20</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/1-9-making-a-sub-fund-election-tcga-1992-sch-4za-paras-1-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/10-13-sub-fund-elections-procedure-tcga-1992-sch-4za-paras-10-13</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/14-16-power-to-make-enquiries-tcga-1992-sch-4za-paras-14-16</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/17-22-consequences-of-a-sub-fund-election-tcga-1992-sch-4za-paras-17-22</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/1-introduction-tcga-1992-sch-4aa-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/2-introduction-tcga-1992-sch-4aa-para-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/3-re-basing-to-5-april-2019-tcga-1992-sch-4aa-para-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/4-election-for-retrospective-basis-of-calculation-tcga-1992-sch-4aa-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/5-calculation-of-residential-property-gain-if-election-made-under-paragraph-4-tcga-1992-sch-4aa-para-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/7-re-basing-to-5-april-2015-tcga-1992-sch-4aa-para-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/8-election-for-retrospective-basis-of-calculation-tcga-1992-sch-4aa-para-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/9-election-for-straight-line-time-apportionment-tcga-1992-sch-4aa-para-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/10-11-calculation-of-residential-property-gain-if-election-made-under-paragraph-8-or-9-tcga-1992-sch-4aa-paras-10-11</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/6-introduction-tcga-1992-sch-4aa-para-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/12-introduction-tcga-1992-sch-4aa-para-12</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/13-re-basing-to-5-april-2015-and-5-april-2019-tcga-1992-sch-4aa-para-13</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/14-election-for-retrospective-basis-of-calculation-tcga-1992-sch-4aa-para-14</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/15-calculation-of-residential-property-gain-if-election-made-under-paragraph-14-tcga-1992-sch-4aa-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/16-companies-with-uk-land-becoming-uk-resident-after-5-april-2019-tcga-1992-sch-4aa-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/17-18-persons-with-uk-land-ceasing-to-be-uk-resident-after-5-april-2019-tcga-1992-sch-4aa-paras-17-18</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/19-wasting-assets-tcga-1992-sch-4aa-para-19</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/20-capital-allowances-tcga-1992-sch-4aa-para-20</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/21-making-of-elections-tcga-1992-sch-4aa-para-21</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/22-interpretation-tcga-1992-sch-4aa-para-22</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/1-circumstances-in-which-this-schedule-applies-tcga-1992-sch-4a-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/2-meaning-of-interest-in-settled-property-tcga-1992-sch-4a-para-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/3-meaning-of-for-consideration-tcga-1992-sch-4a-para-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/4-deemed-disposal-of-underlying-assets-tcga-1992-sch-4a-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/5-condition-as-to-uk-residence-of-trustees-tcga-1992-sch-4a-para-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/6-condition-as-to-uk-residence-of-settlor-tcga-1992-sch-4a-para-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/7-condition-as-to-settlor-interest-in-the-settlement-tcga-1992-sch-4a-para-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/8-the-relevant-underlying-assets-tcga-1992-sch-4a-para-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/9-character-of-deemed-disposal-tcga-1992-sch-4a-para-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/10-avoidance-of-double-counting-tcga-1992-sch-4a-para-10</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/12-meaning-of-settlor-tcga-1992-sch-4a-para-12</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/14-exception-maintenance-funds-for-historic-buildings-tcga-1992-sch-4a-para-14</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/1-general-scheme-of-this-schedule-tcga-1992-sch-4b-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/2-transfers-of-value-tcga-1992-sch-4b-para-2</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/6-application-of-proceeds-of-borrowing-for-normal-trust-purposes-tcga-1992-sch-4b-para-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/7-ordinary-trust-assets-tcga-1992-sch-4b-para-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/8-the-alternative-condition-for-assets-no-longer-part-of-the-settled-property-tcga-1992-sch-4b-para-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/9-normal-trust-purposes-power-to-make-provision-by-regulations-tcga-1992-sch-4b-para-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/10-deemed-disposal-of-remaining-chargeable-assets-tcga-1992-sch-4b-para-10</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/11-whether-deemed-disposal-is-of-whole-or-a-proportion-of-the-assets-tcga-1992-sch-4b-para-10</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/12-value-attributable-to-trustee-borrowing-tcga-1992-sch-4b-para-12</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/13-assets-and-transfers-tcga-1992-sch-4b-para-13</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/1-introduction-tcga-1992-sch-4c-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/1a-outstanding-section-1-3-amounts-tcga-1992-sch-4c-para-1a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/3-computation-of-schedule-4b-trust-gains-tcga-1992-sch-4c-para-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/4-chargeable-amount-non-resident-settlement-tcga-1992-sch-4c-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/5-chargeable-amount-dual-resident-settlement-tcga-1992-sch-4c-para-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/6-gains-attributed-to-settlor-tcga-1992-sch-4c-para-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/7-reduction-for-allowable-losses-tcga-1992-sch-4c-para-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/7a-7b-gains-to-be-brought-into-pool-on-subsequent-transfer-of-value-tcga-1992-sch-4c-paras-7a-7b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/8-attribution-of-schedule-4c-gains-to-beneficiaries-tcga-1992-sch-4c-para-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/8aa-a-relevant-settlements-tcga-1992-sch-4c-para-8aa</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/10-residence-of-trustees-from-whom-capital-payment-received-tcga-1992-sch-4c-para-10</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/11-taper-relief-tcga-1992-sch-4c-para-11</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/12-attribution-of-gains-to-settlor-in-section-1m-cases-tcga-1992-sch-4c-para-12</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/12a-attribution-of-gains-to-beneficiaries-in-section-1m-cases-tcga-1992-sch-4c-para-12a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/13-increase-in-tax-payable-under-this-schedule-tcga-1992-sch-4c-para-13</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/13a-effect-of-settlement-ceasing-to-exist-after-transfer-of-value-tcga-1992-sch-4c-para-13a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/14-interpretation-tcga-1992-sch-4c-para-14</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/8aa-attribution-of-gains-remittance-basis-tcga-1992-sch-4c-para-8aa</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/1-6-tcga-1992-sch-5a-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/1-construction-of-section-86-1-e-tcga-1992-sch-5-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/2-test-whether-settlor-has-interest-tcga-1992-sch-5-para-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/2a-settlements-created-before-17th-march-1998-tcga-1992-sch-5-para-2a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/3-5b-exceptions-from-section-86-tcga-1992-sch-5-para-3-5b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/6-right-of-recovery-tcga-1992-sch-5-para-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/7-meaning-of-settlor-tcga-1992-sch-5-para-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/8-meaning-of-originating-tcga-1992-sch-5-para-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/9-qualifying-settlements-and-commencement-tcga-1992-sch-5-para-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/10-14-information-tcga-1992-sch-5-paras-10-14</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/5c-old-section-87-rebasing-elections-to-apply-in-relation-to-section-86-tcga-1992-sch-5-para-5c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/1-introductory-tcga-1992-sch-5aza-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/2-form-of-scheme-tcga-1992-sch-5aza-para-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/3-first-condition-issue-of-units-tcga-1992-sch-5aza-para-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/4-second-condition-equal-entitlement-to-new-units-tcga-1992-sch-5aza-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/5-preliminary-reorganisation-of-units-to-be-disregarded-tcga-1992-sch-5aza-para-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/6-subsequent-issue-of-units-to-be-disregarded-tcga-1992-sch-5aza-para-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/1-meaning-of-collective-investment-vehicle-participant-and-unit-tcga-1992-sch-5aaa-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/2-meaning-of-offshore-collective-investment-vehicle-tcga-1992-sch-5aaa-para-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/3-meaning-of-a-collective-investment-vehicle-being-uk-property-rich-etc-tcga-1992-sch-5aaa-para-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/4-application-of-act-to-offshore-civ-tcga-1992-sch-5aaa-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/5-units-in-a-coacs-treated-as-shares-in-a-company-tcga-1992-sch-5aaa-para-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/6-7-disposals-by-non-uk-residents-tcga-1992-sch-5aaa-paras-6-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/7a-overseas-life-insurance-companies-tcga-1992-sch-5aaa-para-7a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/7b-offshore-collective-investment-vehicles-other-than-uk-feeder-vehicles-that-meet-the-conditions-in-paragraph-7-2-a-and-b-tcga-1992-sch-5aaa-para-7b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/8-election-for-collective-investment-vehicle-to-be-treated-as-partnership-tcga-1992-sch-5aaa-para-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/9-further-provision-about-election-tcga-1992-sch-5aaa-para-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/10-units-in-civs-held-by-life-insurance-companies-tcga-1992-sch-5aaa-para-10</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/11-relationship-to-re-basing-rules-under-schedule-4aa-for-non-uk-residents-tcga-1992-sch-5aaa-para-11</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/12-exemption-for-qualifying-offshore-civ-that-is-uk-property-rich-etc-tcga-1992-sch-5aaa-para-12</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/13-15-qualifying-conditions-and-information-provided-to-hmrc-tcga-1992-sch-5aaa-paras-13-15</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/16-exemption-for-direct-or-indirect-disposals-of-uk-land-by-persons-in-which-fund-invests-tcga-1992-sch-5aaa-para-16</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/17-making-of-election-and-period-for-which-it-has-effect-tcga-1992-sch-5aaa-para-17</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/18-19-revocation-of-election-tcga-1992-sch-5aaa-paras-18-19</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/20-qualifying-fund-or-company-ceasing-to-meet-applicable-exemption-conditions-tcga-1992-sch-5aaa-para-20</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/21-deemed-disposal-payments-not-otherwise-taxable-where-value-derived-from-direct-or-indirect-disposals-of-uk-land-tcga-1992-sch-5aaa-para-21</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/22-deemed-disposal-if-election-ceases-to-have-effect-tcga-1992-sch-5aaa-para-22</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/23-gains-accruing-on-disposals-under-paragraph-21-or-22-tcga-1992-sch-5aaa-para-23</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/24-relief-for-expenses-in-the-case-of-deemed-disposals-under-paragraph-21-or-22-tcga-1992-sch-5aaa-para-24</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/25-26-notification-to-participants-in-relation-to-deemed-disposals-under-paragraph-21-or-22-tcga-1992-sch-5aaa-paras-25-26</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/27-29-temporary-period-during-which-applicable-exemption-conditions-not-met-tcga-1992-sch-5aaa-paras-27-29</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/30-steps-taken-by-relevant-fund-manager-to-wind-up-relevant-fund-tcga-1992-sch-5aaa-para-30</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/31-deemed-disposals-of-uk-land-by-companies-previously-owned-by-fund-tcga-1992-sch-5aaa-para-31</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/32-deemed-disposals-of-uk-land-by-company-or-fund-ceasing-to-be-qualifying-etc-tcga-1992-sch-5aaa-para-32</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/33-exemption-for-disposals-by-companies-wholly-owned-by-certain-investors-tcga-1992-sch-5aaa-para-33</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/33a-disapplication-of-paragraphs-5-and-6-of-schedule-1a-tcga-1992-sch-5aaa-para-33a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/34-disapplication-of-paragraph-3a-of-schedule-7ac-qualifying-institutional-investors-tcga-1992-sch-5aaa-para-34</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/35-36-relationship-between-rules-in-this-part-and-reit-rules-in-part-12-of-cta-2010-tcga-1992-sch-5aaa-paras-35-36</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/37-separate-application-of-exemptions-under-this-schedule-and-elsewhere-tcga-1992-sch-5aaa-para-37</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/38-meaning-of-meeting-the-applicable-exemption-conditions-tcga-1992-sch-5aaa-para-38</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/39-meaning-of-the-relevant-fund-and-the-relevant-fund-manager-tcga-1992-sch-5aaa-para-39</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/40-41-meaning-of-wholly-owned-or-wholly-or-almost-wholly-owned-tcga-1992-sch-5aaa-paras-40-41</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/42-meaning-of-designated-hmrc-officer-tcga-1992-sch-5aaa-para-42</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/43-reporting-by-collective-investment-vehicles-tcga-1992-sch-5aaa-para-43</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/44-withholding-of-amounts-on-account-of-capital-gains-tax-tcga-1992-sch-5aaa-para-44</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/45-general-tcga-1992-sch-5aaa-para-45</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/46-meaning-of-close-company-qualifying-investor-and-direct-or-indirect-participator-tcga-1992-sch-5aaa-para-46</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/46a-references-to-regulation-75-3-of-the-offshore-funds-tax-regulations-2009-tcga-1992-sch-5aaa-para-46a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/47-other-definitions-tcga-1992-sch-5aaa-para-47</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/48-power-to-make-provision-in-relation-to-uk-property-rich-collective-investment-vehicles-etc-tcga-1992-sch-5aaa-para-48</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/49-49a-elections-for-transparency-under-paragraph-8-tcga-1992-sch-5aaa-paras-49-49a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/50-elections-under-paragraph-12-and-information-about-disposals-by-participants-tcga-1992-sch-5aaa-para-50</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/51-genuine-diversity-of-ownership-condition-in-case-of-existing-funds-tcga-1992-sch-5aaa-para-51</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/1-introductory-tcga-1992-sch-5aa-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/2-first-condition-issue-of-ordinary-share-capital-tcga-1992-sch-5aa-para-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/3-second-condition-equal-entitlement-to-new-shares-tcga-1992-sch-5aa-para-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/4-third-condition-continuity-of-business-tcga-1992-sch-5aa-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/5-fourth-condition-compromise-or-arrangement-with-members-tcga-1992-sch-5aa-para-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/6-preliminary-reorganisation-of-share-capital-to-be-disregarded-tcga-1992-sch-5aa-para-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/7-subsequent-issue-of-shares-or-debentures-to-be-disregarded-tcga-1992-sch-5aa-para-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/8-interpretation-tcga-1992-sch-5aa-para-8</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/1a-failure-of-conditions-of-application-tcga-1992-sch-5b-para-1a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/2-postponement-of-original-gain-tcga-1992-sch-5b-para-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/3-chargeable-events-tcga-1992-sch-5b-para-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/4-gain-accruing-on-chargeable-event-tcga-1992-sch-5b-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/5-person-to-whom-gain-accrues-tcga-1992-sch-5b-para-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/6-claims-tcga-1992-sch-5b-para-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/7-reorganisations-tcga-1992-sch-5b-para-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/8-acquisition-of-share-capital-by-new-company-tcga-1992-sch-5b-para-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/9-other-reconstructions-and-amalgamations-tcga-1992-sch-5b-para-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/10-re-investment-in-same-company-etc-tcga-1992-sch-5b-para-10</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/11-pre-arranged-exits-tcga-1992-sch-5b-para-11</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/11a-disqualifying-arrangements-tcga-1992-sch-5b-para-11a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/12-put-options-and-call-options-tcga-1992-sch-5b-para-12</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/13-value-received-by-investor-tcga-1992-sch-5b-para-13</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/13a-provision-supplemental-to-paragraph-13-tcga-1992-sch-5b-para-13a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/13b-receipt-of-replacement-value-tcga-1992-sch-5b-para-13b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/13c-provision-supplemental-to-paragraph-13b-tcga-1992-sch-5b-para-13c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/14-value-received-by-other-persons-tcga-1992-sch-5b-para-14</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/14aa-insignificant-repayments-disregarded-for-purposes-of-paragraph-14-tcga-1992-sch-5b-para-14aa</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/14a-certain-receipts-to-be-disregarded-for-purposes-of-paragraph-14-tcga-1992-sch-5b-para-14a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/15-investment-linked-loans-tcga-1992-sch-5b-para-15</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/16-information-tcga-1992-sch-5b-para-16</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/17-trustees-general-tcga-1992-sch-5b-para-17</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/18-trustees-anti-avoidance-tcga-1992-sch-5b-para-19</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/19-interpretation-tcga-1992-sch-5b-para-19</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/1-seis-re-investment-relief-tcga-1992-sch-5bb-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/2-restrictions-on-relief-under-paragraph-1-tcga-1992-sch-5bb-para-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/3-claims-tcga-1992-sch-5bb-para-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/4-attribution-of-seis-re-investment-relief-to-relevant-seis-shares-tcga-1992-sch-5bb-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/5-removal-or-reduction-of-the-relief-tcga-1992-sch-5bb-para-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/6-transfers-of-shares-to-spouses-and-civil-partners-tcga-1992-sch-5bb-para-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/7-adjustment-of-capital-gains-tax-liability-tcga-1992-sch-5bb-para-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/8-interpretation-etc-tcga-1992-sch-5bb-para-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/1-tcga-1992-sch-7za-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/2-tcga-1992-sch-7za-para-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/3-attribution-of-activities-of-a-joint-venture-company-tcga-1992-sch-7za-para-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/4-meaning-of-investing-company-tcga-1992-sch-7za-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/5-7-shareholding-test-tcga-1992-sch-7za-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/8-12-voting-rights-test-tcga-1992-sch-7za-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/13-activities-of-a-company-as-a-member-of-a-partnership-tcga-1992-sch-7za-para-13</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/14-meaning-of-direct-interest-company-and-relevant-corporate-partner-tcga-1992-sch-7za-para-14</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/15-19-profits-and-assets-test-tcga-1992-sch-7za-para-15-19</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/20-23-voting-rights-test-tcga-1992-sch-7za-para-20-23</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/24-meaning-of-p-tcga-1992-sch-7za-para-24</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/25-meaning-of-relevant-period-tcga-1992-sch-7za-para-25</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/26-other-interpretation-provisions-tcga-1992-sch-7za-para-26</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/1-disqualification-of-shares-where-value-received-in-period-of-restriction-tcga-1992-sch-7za-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/2-receives-value-tcga-1992-sch-7za-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/3-amount-of-value-tcga-1992-sch-7za-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/4-5-receipt-of-replacement-value-tcga-1992-sch-7za-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/6-interpretation-tcga-1992-sch-7za-para-1</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/2-pre-entry-proportion-of-losses-on-pre-entry-assets-tcga-1992-sch-7a-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/3-disposals-of-pooled-assets-tcga-1992-sch-7a-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/4-rule-to-prevent-pre-entry-losses-on-pooled-assets-being-treated-as-post-entry-losses-tcga-1992-sch-7a-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/5-alternative-calculation-by-reference-to-market-value-tcga-1992-sch-7a-para-1</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/7-gains-from-which-pre-entry-losses-are-to-be-deductible-tcga-1992-sch-7a-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/8-change-of-a-company-s-nature-tcga-1992-sch-7a-para-1</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/10-10a-appropriations-to-stock-in-trade-tcga-1992-sch-7a-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/11-continuity-provisions-tcga-1992-sch-7a-para-1</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/3-interest-in-relevant-assets-of-partnership-treated-as-single-asset-tcga-1992-sch-7ad-para-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/4-the-cost-of-the-single-asset-tcga-1992-sch-7ad-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/5-deemed-disposal-of-single-asset-in-case-of-distribution-tcga-1992-sch-7ad-para-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/6-apportionment-in-case-of-part-disposal-tcga-1992-sch-7ad-para-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/7-disposal-of-partnership-asset-giving-rise-to-offshore-income-gain-tcga-1992-sch-7ad-para-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/8-exclusion-of-negligible-value-claim-tcga-1992-sch-7ad-para-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/9-investment-in-other-venture-capital-investment-partnerships-tcga-1992-sch-7ad-para-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/10-interpretation-tcga-1992-sch-7ad-para-10</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/12-election-to-remain-outside-schedule-tcga-1992-sch-7ad-para-12</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/13-how-and-when-election-to-be-made-tcga-1992-sch-7ad-para-13</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/1-the-main-exemption-tcga-1992-sch-7ac-para-1</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/3-subsidiary-exemption-disposal-of-shares-or-related-asset-where-main-exemption-tcga-1992-sch-7ac-para-3</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/5-circumstances-in-which-exemptions-do-not-apply-tcga-1992-sch-7ac-para-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/6-other-cases-excluded-from-exemptions-tcga-1992-sch-7ac-para-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/7-the-requirement-tcga-1992-sch-7ac-para-7</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/9-aggregation-of-holdings-of-group-companies-tcga-1992-sch-7ac-para-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/10-effect-of-earlier-no-gain-no-loss-transfer-tcga-1992-sch-7ac-para-10</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/11-effect-of-deemed-disposal-and-reacquisition-tcga-1992-sch-7ac-para-11</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/12-effect-of-repurchase-agreement-tcga-1992-sch-7ac-para-12</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/13-effect-of-stock-lending-arrangements-tcga-1992-sch-7ac-para-13</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/14-effect-in-relation-to-company-invested-in-of-earlier-company-reconstruction-etc-tcga-1992-sch-7ac-para-14</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/16-effect-of-investing-company-s-liquidation-tcga-1992-sch-7ac-para-16</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/17-special-rules-for-assets-of-insurance-company-held-for-the-purposes-of-its-long-term-business-tcga-1992-sch-7ac-para-17</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/18-requirements-relating-to-the-investing-company-tcga-1992-sch-7ac-para-18</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/19-requirements-relating-to-the-company-invested-in-tcga-1992-sch-7ac-para-19</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/20-meaning-of-trading-company-tcga-1992-sch-7ac-para-20</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/21-meaning-of-trading-group-tcga-1992-sch-7ac-para-21</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/22-meaning-of-trading-subgroup-tcga-1992-sch-7ac-para-22</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/27-meaning-of-trade-tcga-1992-sch-7ac-para-27</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/29-meaning-of-interest-in-shares-tcga-1992-sch-7ac-para-29</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/30-meaning-of-asset-related-to-shares-tcga-1992-sch-7ac-para-30</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/31-index-of-defined-expressions-tcga-1992-sch-7ac-para-31</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/33-negligible-value-claims-tcga-1992-sch-7ac-para-33</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/37-recovery-of-held-over-gain-on-claim-for-gifts-relief-tcga-1992-sch-7ac-para-37</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/10-schedule-22-to-the-finance-act-2000-tcga-1992-sch-7ab-para-10</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/1-introductory-tcga-1992-sch-7aa-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/2-restriction-on-setting-off-losses-tcga-1992-sch-7aa-para-2</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/2-taper-relief-on-revived-gains-tcga-1992-sch-5ba-para-2</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/5-gains-on-disposal-of-business-or-non-business-assets-tcga-1992-sch-5ba-para-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/6-savings-tcga-1992-sch-5ba-para-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/7-relevant-re-investment-shares-tcga-1992-sch-5ba-para-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/8-derivation-of-gains-tcga-1992-sch-5ba-para-8</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/6-gains-qualifying-for-relief-tcga-1992-sch-6-para-6</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxation-of-chargeable-gains-act-1992/schedule-12-repeals</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/1-taxes-under-care-and-management-of-the-board-tma-1970-s-1</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-2a-general-commissoners-costs-and-expenses-in-legal-proceedings-tma-1970-s-2a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-3-clerk-to-general-commissioners-tma-1970-s-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-3a-general-commissioners-and-clerks-indemnity</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-4-special-commissioners-tma-1970-s-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-4a-deputy-special-commissioners-tma-1970-s-4a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-5-general-and-special-commissioners-tma-1970-s-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-6-declarations-on-taking-office-tma-1970-s-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/notice-of-liability-to-income-tax-and-capital-gains-tax-tma-1970-s-7</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/trustees-return-tma-1970-s-8a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-8b-withdrawal-hmrc-notice-section-8-8a-tma-1970-s-8b</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-12ada-aifm-firms-tma-1970-s-12ada</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-12c-digital-reporting-record-keeping-tma-1970-s-12c</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-12d-returns-made-otherwise-than-pursuant-to-a-notice-tma-1970-s-12d</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/return-of-employees-earnings-etc-tma-1970-s-15</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/non-residents-staff-are-uk-clients-employees-for-section-15-purposes-tma-1970-s-15a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/fees-commissions-etc-tma-1970-s-16</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/agency-workers-tma-1970-s-16a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/interest-paid-or-credited-by-banks-building-societies-etc-without-deduction-of-income-tax-tma-1970-s-17</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/interest-paid-without-deduction-of-income-tax-tma-1970-s-18</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/savings-income-regulations-about-european-and-international-aspects-tma-1970-s-18b</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-20bb-falsification-etc-documents-tma-1970-s-20bb</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/entry-with-warrant-to-obtain-documents-tma-1970-s-20c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/restrictions-on-powers-under-section-20a-tma-1970-s-20b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/power-to-call-for-papers-of-tax-accountant-tma-1970-s-20a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/power-to-call-for-documents-of-taxpayer-and-others-tma-1970-s-20</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/stock-jobbers-transactions-tma-1970-s-21</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/power-to-obtain-copies-of-registers-of-securities-tma-1970-s-23</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/issuing-houses-stockbrokers-auctioneers-etc-tma-1970-s-25</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/settled-property-tma-1970-s-27</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/non-resident-companies-and-trusts-tma-1970-s-28</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/completion-of-enquiry-into-personal-or-trustee-return-tma-1970-s-28a</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/determination-of-tax-where-no-return-delivered-tma-1970-s-28c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/determination-of-corporation-tax-where-no-return-delivered-tma-1970-s-28d</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/ordinary-time-limit-of-4-years-tma-1970-s-34</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-34a-ordinary-time-limit-self-assessment-tma-1970-s-34a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/time-limit-income-received-after-year-for-which-it-is-assessable-tma-1970-s-35</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-36a-loss-of-tax-involving-offshore-matter-or-offshore-transfer-tma-1970-s-36a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/leave-of-general-or-special-commissioners-required-for-certain-assessments-tma-1970-s-41</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/assessment-on-personal-representatives-tma-1970-s-40</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/neglect-corporation-tax-tma-1970-s-39</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/modification-of-s-37-in-relation-to-partnerships-tma-1970-s-38</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/effect-of-assessment-where-allowances-transferred-tma-1970-s-37a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/neglect-income-tax-and-capital-gains-tax-tma-1970-s-37</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/loss-of-tax-brought-about-carelessly-or-deliberately-etc-tma-1970-s-361</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/time-limits-tma-1970-s-41c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/reduction-of-determination-tma-1970-s-41b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/determination-procedure-tma-1970-s-41a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/effect-of-directions-under-section-43e-tma-1970-s-43f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/making-of-income-tax-claims-by-electronic-communications-etc-tma-1970-s-43e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/claims-for-double-taxation-relief-in-relation-to-petroleum-revenue-tax-tma-1970-s-43d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/consequential-claims-etc-tma-1970-s-43c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/limits-on-application-of-section-43a-tma-1970-s-43b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/further-assessments-claims-etc-tma-1970-s-43a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/time-limit-for-making-claims-tma-1970-s-43</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/procedure-for-making-claims-etc-tma-1970-s-42</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-30c-transfer-pricing-records-carelessness-for-the-purposes-of-section-29-tma-1970-s-30c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-30d-transfer-pricing-records-carelessness-for-the-purposes-of-section-30b-tma-1970-s-30d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/general-commissioners-tma-1970-s-44</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/quorum-of-special-commissioners-tma-1970-s-45</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/general-and-special-commissioners-tma-1970-s-46</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/regulations-about-jurisdiction-tma-1970-s-46a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/questions-to-be-determined-by-special-commissioners-tma-1970-s-46b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/jurisdiction-of-special-commissioners-over-certain-claims-included-in-returns-tma-1970-s-46c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/questions-to-be-determined-by-the-relevant-tribunal</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-47-special-jurisdiction-relating-to-tax-on-chargeable-gains-tma-1970-s-47</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/special-jurisdiction-relating-to-development-land-tax-tma-1970-s-47a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/special-jurisdiction-relating-to-business-expansion-scheme-tma-1970-s-47b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/meaning-of-tribunal-tma-1970-s-47c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/application-to-appeals-and-other-proceedings-tma-1970-s-48</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/late-notice-of-appeal-tma-1970-s-49</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/appeal-hmrc-review-or-determination-by-tribunal-tma-1970-s-49a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/appellant-requires-review-by-hmrc-tma-1970-s-49b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/hmrc-offer-review-tma-1970-s-49c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/notifying-appeal-to-the-tribunal-tma-1970-s-49d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/nature-of-review-etc-tma-1970-s-49e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/effect-of-conclusions-of-review-tma-1970-s-49f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/notifying-appeal-to-tribunal-after-review-concluded-tma-1970-s-49g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/notifying-appeal-to-tribunal-after-review-offered-but-not-accepted-tma-1970-s-49h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/interpretation-of-sections-49a-to-49h-tma-1970-s-49i</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/procedure-tma-1970-s-50</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/power-of-commissioners-to-obtain-information-from-appellant-tma-1970-s-51</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/evidence-tma-1970-s-52</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/appeals-against-summary-determination-of-penalties-tma-1970-s-53</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-54-settling-of-appeals-by-agreement-tma-1970-s-54</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-54a-no-questioning-in-appeal-of-amounts-of-certain-social-security-income-tma-1970-s-54a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-54b-notifications-of-taxable-amounts-of-certain-social-security-income-tma-1970-s-54b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-54c-interpretation-of-sections-54a-and-54b-appropriate-officer-etc-tma-1970-s-54c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-55-recovery-of-tax-not-postponed-tma-1970-s-55</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-56-payment-of-tax-where-there-is-a-further-appeal-tma-1970-s-56</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-56a-appeals-from-the-special-commissioners-tma-1970-s-56a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-56b-regulations-about-practice-and-procedure-tma-1970-s-56b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-56c-power-of-special-commissioners-to-order-costs-tma-1970-s-56c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-56d-power-of-special-commissioners-to-publish-reports-of-decisons-tma-1970-s-56d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-57-regulations-about-appeals-tma-1970-s-57</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-57a-regulations-about-appeals-tma-1970-s-57a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-57b-commissioners-procedural-rules-tma-1970-s-57b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-58-proceedings-in-tax-cases-in-northern-ireland-tma-1970-s-58</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-59-election-for-county-court-in-northern-ireland-tma-1970-s-59</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-59a-payments-on-account-of-income-tax-tma-1970-s-59a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-59aza-payments-on-account-of-capital-gains-tax-disposals-of-land-etc-tma-1970-s-59aza</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-59ab-amounts-payable-on-account-recovery-tma-1970-s-59ab</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-59c-surcharges-on-unpaid-income-tax-and-capital-gains-tax-tma-1970-s-59c</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-59d-general-rule-as-to-when-corporation-tax-is-due-and-payable-tma-1970-s-59d</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-61-distraint-by-collectors-tma-1970-s-61</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-65-magistrates-courts-tma-1970-s-65</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-66-county-courts-tma-1970-s-66</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-67-inferior-courts-in-scotland-tma-1970-s-67</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-68-high-court-etc-tma-1970-s-68</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-79-profits-from-branch-or-agency</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-80-charge-on-percentage-of-turnover-tma-1970-s-80</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-81-taxation-on-basis-of-merchanting-profit-tma-1970-s-81</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-82-savings-tma-1970-s-82</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-83-responsibilities-and-indemnification-of-persons-in-whose-name-a-non-resident-person-is-chargeable-tma-1970-s-83</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-85-application-of-part-viii-to-corporation-tax-tma-1970-s-85</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-85a-tma-1970-s-85a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-86-interest-on-overdue-income-tax-and-capital-gains-tax-tma-1970-s-86</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-86a-interest-on-development-land-tax-unpaid-on-reckonable-date-tma-1970-s-86a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-87-interest-on-overdue-income-tax-deducted-at-source-tma-1970-s-87</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-87a-interest-on-overdue-corporation-tax-etc-tma-1970-s-87a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-88-interest-on-tax-recovered-to-make-good-loss-due-to-taxpayers-fault-tma-1970-s-88</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-89-the-prescribed-rate-of-interest-tma-1970-s-89</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-90-interest-on-tax-payable-gross-tma-1970-s-90</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-91-effect-on-interest-of-reliefs-tma-1970-s-91</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-92-remission-in-certain-cases-of-interest-on-tax-in-arrear-by-reason-of-exchange-restrictions-tma-1970-s-92</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-91a-tma-1970-s-91a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-93-failure-to-make-return-for-income-tax-and-capital-gains-tax-tma-1970-s-93</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-93a-failure-to-make-partnership-return-tma-1970-s-93a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-94-failure-to-make-return-for-corporation-tax-tma-1970-s-94</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-95-incorrect-return-or-accounts-for-income-tax-or-capital-gains-tax-tma-1970-s-95</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-95a-incorrect-partnership-return-or-accounts-tma-1970-s-95a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-96-incorrect-return-or-accounts-for-corporation-tax-tma-1970-s-96</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-97a-two-or-more-tax-geared-penalties-in-respect-of-same-tax-tma-1970-s-97a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-97aa-failure-to-produce-documents-under-section-19a-tma-1970-s-97aa</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-97-incorrect-return-or-accounts-supplemental-tma-1970-s-97</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-98-special-returns-etc-tma-1970-s-98-v2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-98a-special-penalties-in-the-case-of-certain-returns-tma-1970-s-98a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-98b-european-economic-interest-groupings-tma-1970-s-98b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-98c-notification-under-part-7-of-finance-act-2004-tma-1970-s-98c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-99-assisting-in-preparation-of-incorrect-return-etc-tma-1970-s-99</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-99a-certificates-of-non-liability-to-income-tax-tma-1970-s-99a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-99b-declarations-under-chapter-2-of-part-15-of-income-tax-act-2007-tma-1970-s-99b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-100-determination-of-penalties-by-officer-of-board-tma-1970-s-100</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-106-refusal-to-allow-a-deduction-of-income-tax-and-avoidance-of-agreements-for-payment-without-deduction-tma-1970-s-106</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-100d-penalty-proceedings-before-court-tma-1970-s-100d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-105-admissibility-of-evidence-not-affected-by-offer-of-settlement-etc-tma-1970-s-105</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-104-saving-for-criminal-proceedings-tma-1970-s-104</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-103za-disapplication-of-sections-100-to-103-in-the-case-of-certain-penalties-tma-1970-s-103za</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-103a-interest-on-penalties-tma-1970-s-103a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-103-time-limit-for-penalties-tma-1970-s-103</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-102-mitigation-of-penalties-tma-1970-s-102</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-101-evidence-for-purposes-of-proceedings-relating-to-penalties-tma-1970-s-101</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-100c-penalty-proceedings-before-first-tier-tribunal-tma-1970-s-100c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-100b-appeals-against-penalty-determinations-tma-1970-s-100b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-100a-provisions-supplementary-to-section-100-tma-1970-s-100a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-106a-offence-of-fraudulent-evasion-of-income-tax-tma-1970-s-106a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-106b-offence-failing-give-notice-chargeable-tax-tma-1970-s-106b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-106c-offence-failing-deliver-return-tma-1970-s-106c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-106d-offence-making-inaccurate-return-tma-1970-s-106d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-106e-exclusions-offences-sections-106b-106d-tma-1970-s-106e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-106f-offences-sections-106b-106d-supplementary-provision-tma-1970-s-106f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-106g-penalties-offences-sections-106b-106d-tma-1970-s-106g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-106h-regulations-sections-106e-106f-tma-1970-s-106h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-107-criminal-liability-for-false-statements-made-to-obtain-allowances-tma-1970-s-107</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-107a-relevant-trustees-tma-1970-s-107a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-108-responsibility-of-company-officers-tma-1970-s-108</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-109a-residence-of-companies-tma-1970-s-109a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-109-corporation-tax-on-close-company-in-connection-with-loans-to-participators-etc-tma-1970-s-109</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-109f-interpretation-of-sections-109b-to-109e-tma-1970-s-109f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-109e-liability-of-other-persons-for-unpaid-tax-tma-1970-s-109e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-109d-penalty-for-other-persons-if-company-fails-to-comply-with-section-109b-tma-1970-s-109d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-109c-penalty-for-companys-failure-to-comply-with-section-109b-tma-1970-s-109c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-109b-provisions-for-securing-payment-by-company-of-outstanding-tax-tma-1970-s-109b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-111-valuation-of-assets-power-to-inspect-tma-1970-s-111</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-110-valuation-of-land-power-of-entry-tma-1970-s-110</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-114-want-of-form-or-errors-not-to-invalidate-assessments-etc-tma-1970-s-114</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-113-form-of-returns-and-other-documents-tma-1970-s-113</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-112-loss-destruction-or-damage-to-assessments-returns-etc-tma-1970-s-112</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-115a-electronic-lodgement-of-tax-returns-etc-tma-1970-s-115a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-116-receipts-etc-exempt-from-stamp-duty-tma-1970-s-116</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-115-delivery-service-documents-tma-1970-s-115</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-117-action-of-ejectment-in-northern-ireland-tma-1970-s-117</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-118-interpretation-tma-1970-s-118</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-119-commencement-and-construction-tma-1970-s-119</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/section-120-short-title-tma-1970-s-120</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/schedule-1-forms-of-declarations</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/1-introduction-tma-1970-sch-1aa-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/2-authorised-officer-of-the-board-tma-1970-sch-1aa-para-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/3-notice-of-application-for-order-tma-1970-sch-1aa-para-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/4-obligations-of-person-given-notice-of-application-tma-1970-sch-1aa-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/5-exception-of-items-subject-to-legal-privilege-tma-1970-sch-1aa-para-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/6-resolution-of-disputes-as-to-legal-privilege-tma-1970-sch-1aa-para-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/7-complying-with-an-order-tma-1970-sch-1aa-para-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/8-procedure-where-documents-are-delivered-tma-1970-sch-1aa-para-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/9-sanction-for-failure-to-comply-with-order-tma-1970-sch-1aa-para-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/10-notice-of-order-etc-tma-1970-sch-1aa-para-10</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/11-general-provisions-about-regulations-tma-1970-sch-1aa-para-11</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/1-claim-for-relief-for-overpaid-tax-etc-tma-1970-sch-1ab-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/2-cases-in-which-commissioners-not-liable-to-give-effect-to-claim-tma-1970-sch-1ab-para-2</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/4-the-claimant-one-person-accountable-for-amounts-payable-by-another-etc-tma-1970-sch-1ab-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/5-the-claimant-partnerships-tma-1970-sch-1ab-para-5</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/7-amendment-of-partnership-return-etc-in-connection-with-claim-tma-1970-sch-1ab-para-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/8-contract-settlements-tma-1970-sch-1ab-para-8</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/1-preliminary-tma-1970-sch-1a-para-1</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/3-keeping-and-preserving-of-records-tma-1970-sch-1a-para-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/3-amendments-of-claims-tma-1970-sch-1a-para-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/4-giving-effect-to-claims-and-amendments-tma-1970-sch-1a-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/5-power-to-enquire-into-claims-tma-1970-sch-1a-para-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/6-power-to-call-for-documents-for-purposes-of-enquiries-tma-1970-sch-1a-para-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/6a-appeal-against-notice-to-produce-documents-etc-tma-1970-sch-1a-para-6a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/7-completion-of-enquiry-into-claim-tma-1970-sch-1a-para-7</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/9-11-appeals-against-such-amendments-tma-1970-paras-9-11</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/3-relief-for-fluctuating-profits-of-farming-etc-tma-1970-sch-1b-para-3</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/6-backward-spreading-of-certain-payments-tma-1970-sch-1b-para-6</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/9-the-payment-method-instalments-tma-1970-sch-3zc-para-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/10-the-payment-method-all-of-outstanding-balance-due-tma-1970-sch-3zc-para-10</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/schedule-3-rules-for-assigning-proceedings-to-general-commissioners</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/4-approved-persons-tma-1970-sch-3a-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/5-approved-manner-of-transmission-tma-1970-sch-3a-para-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/6-content-of-transmission-tma-1970-sch-3a-para-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/7-procedure-for-accepting-electronic-transmissions-tma-1970-sch-3a-para-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/8-provisions-about-making-of-hard-copies-tma-1970-sch-3a-para-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/taxes-management-act-1970/9-meaning-of-hard-copy-tma-1970-sch-3a-para-9</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/section-51-buildings-and-land-vata-1994-s-51</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/schedule-3-registration-in-respect-of-acquisitions-from-other-member-states</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/1-2-liability-to-be-registered-vata-1994-sch-3a-paras-1-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/3-4-notification-of-liability-and-registration-vata-1994-sch-3a-paras-3-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/5-notification-of-end-of-liability-vata-1994-sch-3a-para-5</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/schedule-3b-part-1-electronic-telecommunication-and-broadcasting-services-non-union-scheme</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/5-restaurant-and-catering-services-vata-1994-sch-4a-para-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/6-vata-1994-sch-4a-para-6</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/8-broadcasting-services-vata-1994-sch-4a-para-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/9-electronically-supplied-services-vata-1994-sch-4a-para-9</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/9d-repair-services-contracts-of-insurance-vata-1994-sch-4a-para-9d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/9e-telecommunication-services-vata-1994-sch-4a-para-9e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/10-intermediaries-vata-1994-sch-4a-para-10</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/12-vata-1994-sch-4a-para-12</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/13-ancillary-transport-services-vata-1994-sch-4a-para-13</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/13a-long-term-hiring-of-means-of-transport-vata-1994-sch-4a-para-13a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/14-valuation-services-etc-vata-1994-sch-4a-para-14</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/15-electronically-supplied-telecommunication-and-broadcasting-services-vata-1994-sch-4a-para-15a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/16-other-services-provided-to-recipient-belonging-outside-united-kingdom-and-the-isle-of-man-vata-1994-sch-4a-para-16</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/schedule-5-services-supplied-where-received</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/schedule-5a-goods-eligible-to-be-fiscally-warehoused</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/a1-b1-option-for-valuation-on-flat-rate-basis-vata-1994-sch-6-paras-a1-b1</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/schedule-7-valuation-of-acquisitions-from-other-member-states-special-cases</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/schedule-7a-part-i-index-to-reduced-rate-supplies-of-goods-and-services</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/schedule-7a-part-ii-the-groups</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/schedule-8-part-i-index-to-zero-rated-supplies-of-goods-and-services</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/schedule-8-part-ii-the-groups</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/schedule-9-part-i-index-to-exempt-supplies-of-goods-and-services</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/schedule-9-part-ii-the-groups-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/schedule-9-part-3-exceptions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/1-7-charge-to-vat-vata-1994-sch-9za-paras-1-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/2-scope-of-ni-acquisition-vat-vata-1994-sch-9za-para-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/3-meaning-of-acquisition-of-goods-from-a-member-state-vata-1994-sch-9za-para-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/4-time-of-acquisition-vata-1994-sch-9za-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/5-place-of-acquisition-vata-1994-sch-9za-para-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/6-acquisitions-from-persons-belonging-in-member-states-vata-1994-sch-9za-para-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/7-identification-of-persons-for-the-purposes-of-vat-in-northern-ireland-vata-1994-sch-9za-para-7</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/9-transactions-below-market-value-vata-1994-sch-9za-para-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/10-value-where-goods-subject-to-excise-duty-etc-vata-1994-sch-9za-para-10</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/11-transfer-or-disposal-for-no-consideration-vata-1994-sch-9za-para-11</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/12-foreign-currency-transactions-vata-1994-sch-9za-para-12</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/14-input-tax-and-output-tax-vata-1994-sch-9za-para-14</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/15-payment-of-ni-acquisition-vat-vata-1994-sch-9za-para-15</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/62-exception-to-paragraphs-60-and-61-goods-returned-to-origin-territory-vata-1994-sch-9za-para-62</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/65-record-keeping-by-the-customer-vata-1994-sch-9za-para-65</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/66-registration-in-respect-of-taxable-supplies-uk-establishment-schedule-1-vata-1994-sch-9za-para-66</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/67-registration-in-respect-of-taxable-supplies-non-uk-establishment-schedule-1a-vata-1994-sch-9za-para-67</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/72-avoidance-schedules-9a-and-11a-vata-1994-sch-9za-para-72</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/73-accounting-for-vat-and-payment-of-vat-schedule-11-vata-1994-sch-9za-para-73</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/74-administration-collection-and-enforcement-schedule-11-vata-1994-sch-9za-para-74</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/75-diplomatic-privileges-etc-vata-1994-sch-9za-para-75</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/76-customs-and-excise-duties-general-reliefs-act-1979-vata-1994-sch-9za-para-76</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/77-vehicle-excise-and-registration-act-1994-vata-1994-sch-9za-para-77</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/82-territories-included-in-references-to-member-states-etc-vata-1994-sch-9za-para-82</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/1-importations-vata-1994-sch-9zb-para-1</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/4-liability-for-vat-on-movements-between-great-britain-and-northern-ireland-vata-1994-sch-9zb-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/5-valuation-of-goods-removed-from-northern-ireland-to-great-britain-vata-1994-sch-9zb-para-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/6-relief-for-qualifying-northern-ireland-goods-vata-1994-sch-9zb-para-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/7-zero-rating-of-supplies-made-before-declaration-on-removal-vata-1994-sch-9zb-para-7</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/14-schedule-8-modifications-to-group-13-and-15-vata-1994-sch-9zb-para-14</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/28-time-of-supply-involving-both-a-supply-and-an-acquisition-vata-1994-sch-9zb-para-28</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/33-modifications-in-relation-to-exports-goods-removed-to-isle-of-man-vata-1994-sch-9zb-para-33</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/schedule-9zc-part-2a-modification-of-the-value-added-tax-regulations-1995</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/14-vehicle-excise-and-registration-act-1994-c-22-value-added-tax-act-1994-schedule-14-para-14</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/schedule-9zf-part-1-modifications-of-this-act-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/9-finance-act-2007-vata-1994-sch-9zf-para-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/10-11-finance-act-2009-vata-1994-sch-9zf-paras-10-11</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/13-taxation-cross-border-trade-act-2018-vata-1994-sch-9zf-para-13</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/value-added-tax-act-1994/schedule-9zf-part-3-modifications-of-secondary-legislation</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-1-duty-and-licences-vera-1994-s-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-2-annual-rates-of-duty-vera-1994-s-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-3-duration-of-licences-vera-1994-s-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-4-amount-of-duty-vera-1994-s-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-5-exempt-vehicles-vera-1994-s-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-5a-additional-power-to-exempt-foreign-vehicles-vera-1994-s-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-6-collection-etc-of-duty-vera-1994-s-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-7-issue-of-vehicle-licences-vera-1994-s-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-7a-supplement-payable-on-vehicle-ceasing-to-be-appropriately-covered-vera-1994-s-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-7b-section-7a-supplements-further-provisions</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-8-vehicles-removed-into-uk-vera-1994-s-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-9-temporary-vehicle-licences-vera-1994-s-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-9-transfer-of-vehicle-licences-vera-1994-s-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-11-issue-of-trade-licences-vera-1994-s-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-12-use-of-vehicles-by-holders-of-trade-licences-vera-1994-s-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-13-trade-licences-duration-and-amount-of-duty-vera-1994-s-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-14-trade-licences-supplementary-vera-1994-s-1</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-19-rebates-vera-1994-s-1</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-19c-fee-for-payment-of-duty-by-credit-card-vera-1994-s-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-20-combined-road-rail-transport-of-goods-vera-1994-s-1</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-24-assignment-of-registration-marks-by-motor-dealer-vera-1994-s-1</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-26-retention-of-registration-mark-pending-transfer-vera-1994-s-1</loc></url>
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  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-2-1-the-annual-rate-of-vehicle-excise-duty-applicable-to</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-3-1-the-annual-rate-of-vehicle-excise-duty-applicable-to</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-4-1-the-annual-rate-of-vehicle-excise-duty-applicable-to</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-5-1-the-annual-rate-of-vehicle-excise-duty-applicable-to</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/6-1-this-paragraph-applies-to-a-vehicle-which-is</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-7-1-the-annual-rate-of-vehicle-excise-duty-applicable-to</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-8-annual-rates-of-duty</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/1-subject-to-sub-paragraphs-2-and-3-and-paragraph-11d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/annual-rates-of-duty-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/1-this-paragraph-applies-to-relevant-rigid-goods-vehicles</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-9a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/1-subject-to-sub-paragraphs-2-and-3-and-paragraphs-11c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/annual-rates-of-duty-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/1-this-paragraph-applies-to-a-tractive-unit-that</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-11a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-11d-annual-rates-of-duty</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-12-annual-rates-of-duty</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-13-1-the-secretary-of-state-may-by-regulations-provide-that</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-14-a-vehicle-which-a-is-constructed-or-adapted-for-use</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/goods-vehicles-used-partly-for-private-purposes</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/exceptions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/meaning-of-trailer</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/meaning-of-island-goods-vehicle</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/other-expressions</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-4a</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-4b</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-4c</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-4d</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-4e</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-4f</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-4f-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-4g</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/section-4h</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/exempt-vehicles</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/1-subject-to-sub-paragraph-2-a-vehicle-is-an-exempt</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/a-vehicle-used-on-tram-lines-is-an-exempt-vehicle</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/1-an-electrically-assisted-pedal-cycle-is-an-exempt-vehicle</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/a-vehicle-which-is-not-constructed-or-adapted-for-use</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/a-vehicle-is-an-exempt-vehicle-when-it-is-being</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/1-a-fire-engine-is-an-exempt-vehicle</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/a-vehicle-which-is-kept-by-a-fire-and-rescue</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/1-an-ambulance-is-an-exempt-vehicle</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/1-a-vehicle-is-an-exempt-vehicle-if</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/a-vehicle-is-an-exempt-vehicle-when-it-is-being-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/a-vehicle-which-is-made-available-by-the-secretary-of</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/1-a-veterinary-ambulance-is-an-exempt-vehicle</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/a-vehicle-used-solely-a-as-a-mine-rescue-vehicle</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/a-vehicle-used-or-kept-on-a-road-for-no</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/exempt-vehicles-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/a-road-roller-is-an-exempt-vehicle</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/a-vehicle-is-an-exempt-vehicle-when-it-is</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/exempt-vehicles-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/exempt-vehicles-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/exempt-vehicles-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/a-vehicle-including-a-cycle-with-an-attachment-for-propulsion</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/1-a-vehicle-is-an-exempt-vehicle-when-it-is</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/1-a-vehicle-other-than-an-ambulance-within-the-meaning</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/a-vehicle-is-an-exempt-vehicle-if</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/1-a-vehicle-is-an-exempt-vehicle-if-it-is</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/1-a-vehicle-is-an-exempt-vehicle-if-it-is-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/an-agricultural-engine-is-an-exempt-vehicle</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/a-mowing-machine-is-an-exempt-vehicle</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/a-steam-powered-vehicle-is-an-exempt-vehicle</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/1-an-electrically-propelled-vehicle-is-an-exempt-vehicle</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/a-vehicle-is-an-exempt-vehicle-when-it-is-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/a-vehicle-is-an-exempt-vehicle-if-it-is-constructed</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/exempt-vehicles-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/1-a-vehicle-is-an-exempt-vehicle-when-it-is-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/1-a-vehicle-is-an-exempt-vehicle-if-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/the-secretary-of-state-may-by-regulations-provide-that-in</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/1-a-vehicle-is-an-exempt-vehicle-if-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/immobilisation-vera-1994-sch-2a-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/offences-connected-with-immobilisation-vera-1994-sch-2a-para-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/removal-and-disposal-of-vehicles-vera-1994-sch-2a-para-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/offences-as-to-securing-possession-of-vehicles-vera-1994-sch-2a-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/payment-of-sum-where-licence-not-produced-vera-1994-sch-2a-para-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/offences-relating-to-vouchers-vera-1994-sch-2a-para-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/vouchers-general-vera-1994-sch-2a-para-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/disputes-vera-1994-sch-2a-para-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/authorised-persons-vera-1994-sch-2a-para-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/application-of-provisions-vera-1994-sch-2a-para-10</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/1-the-regulations-may-make-provision-as-to-the-meaning-vera-1994-sch-1-para-11</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/1-the-regulations-may-make-provision-as-to-the-meaning-vera-1994-sch-2a-para-12</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/in-this-schedule-a-references-to-an-immobilisation-device-are-vera-1994-sch-2a-para-13</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/the-scrap-metal-dealers-act-1964-c-69-vera-1994-sch-3-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/the-finance-act-1966-c-18-vera-1994-sch-3-para-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/the-wireless-telegraphy-act-1967-c-72-vera-1994-sch-3-para-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/the-port-of-london-act-1968-c-xxxii-vera-1994-sch-3-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/the-road-traffic-foreign-vehicles-act-1972-c-27-vera-1994-sch-3-para-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/the-health-and-personal-social-services-northern-ireland-order-1972-s-i-1972-1265-n-i-14-vera-1994-sch-3-para-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/the-control-of-pollution-act-1974-c-40-vera-1994-sch-3-para-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/the-international-road-haulage-permits-act-1975-c-46-vera-1994-sch-3-para-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/the-international-carriage-of-perishable-foodstuffs-act-1976-c-58</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/the-national-health-service-act-1977-c-49</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/the-criminal-damage-compensation-northern-ireland-order-1977-s-i-1977-1247-n-i-14</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/the-refuse-disposal-amenity-act-1978-c-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/the-national-health-service-scotland-act-1978-c-29</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/the-pollution-control-and-local-government-northern-ireland-order-1978-s-i-1978-1049-n-i-19</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/the-customs-and-excise-management-act-1979-c-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/the-hydrocarbon-oil-duties-act-1979-c-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/the-road-traffic-northern-ireland-order-1981-s-i-1981-154-n-i-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/the-road-traffic-regulation-act-1984-c-27</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/the-police-and-criminal-evidence-act-1984-c-60</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/the-sporting-events-control-of-alcohol-etc-act-1985-c-57</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/the-finance-act-1986-c-41</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/the-income-and-corporation-taxes-act-1988-c-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/the-dartford-thurrock-crossing-act-1988-c-20</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/the-road-traffic-act-1988-c-52</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/the-road-traffic-offenders-act-1988-c-53</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/the-police-and-criminal-evidence-northern-ireland-order-1989-s-i-1989-1341-n-i-12</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/the-environmental-protection-act-1990-c-43</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/the-new-roads-and-street-works-act-1991-c-22</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/the-road-traffic-act-1991-c-40</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/the-criminal-justice-act-1991-c-53</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/the-severn-bridges-act-1992-c-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/the-finance-act-1994-c-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/the-substitution-of-this-act-for-the-provisions-repealed-or-vera-1994-sch-4-para-1</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/1-anything-done-or-having-effect-as-done-including-the-vera-1994-sch-4-para-2</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/any-reference-express-or-implied-in-this-act-or-any-vera-1994-sch-4-para-3</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/any-reference-express-or-implied-in-any-enactment-or-in-vera-1994-sch-4-para-4</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/paragraphs-1-to-4-have-effect-in-place-of-section-vera-1994-sch-4-para-5</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/preservation-of-old-transitionals-and-savings-vera-1994-sch-4-para-6</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/exemption-for-disabled-passengers-vera-1994-sch-4-para-7</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/trade-licences-vera-1994-sch-4-para-8</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/combined-road-rail-transport-of-goods-vera-1994-sch-4-para-9</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/regulations-about-registration-and-licensing-vera-1994-sch-4-para-10</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/assignment-of-registration-marks-vera-1994-sch-4-para-11</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/part-i-2000-x</loc></url>
  <url><loc>https://www.taxworld.co.uk/legislation/vehicle-excise-and-registration-act-1994/part-ii-x</loc></url>
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