Acts and Regulations

• The Income Tax Act 2007 (PDF 2.8MB), the Explanatory Notes (PDF 1.3MB) Volume 1 (PDF 532K), Volume 2 (PDF 713K) and Volume 3 (PDF 840K) and the Table of Origins and Destinations (PDF 778K).
• The Income Tax (Trading and Other Income) Act 2005 (Consequential Amendments) Order 2006 - the Statutory Instrument 2006/959 and Explanatory Memorandum to Statutory Instrument 2006/959.
• The Income Tax (Trading and Other Income) Act 2005 the Explanatory Notes and the Table of Origins and Destinations.
• The Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682) ) and the Commentary on the Regulations (with tables of origins and destinations) (PDF 850K)
• The Income Tax (Earnings and Pensions) Act 2003 the Explanatory Notes and the Table of Origins and Destinations
• Capital Allowances Act 2001 the Explanatory Notes and the Tables of Origins and Destinations
  (N.B. does not reflect amendments made by Finance Act 2001).
• The Corporation Tax Act 2009, the Table of destinations, the Table of origins and the Explanatory notes.