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Legislation

Legislation and Statutory InstrumentsThe main UK legislation governing HM Revenue & Customs taxes and duties

Extra-Statutory Concessions and Statements of PracticeHow we interpret the law and apply it in practice especially where a strict interpretation would have unintended consequences

Budget & pre-Budget ReportsBudget and pre-Budget publications and news releases issued by HM Revenue & Customs

Consultations & Better RegulationInformation about work underway to review or reform rules and regulations

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