Covid-19 Coronavirus

Regulations and Orders

2021
Number Description
SD2021/0156 Income Tax (Substance Requirements) Order 2021
SD2021/0147 Recovery of Foreign Taxes Regulations 2021
SD2021/0144 Income Tax (Common Reporting Standard) (Amendment) Regulations 2021
SD2021/0143 International Tax Compliance (United States of America) (Amendment) Regulations 2021
2020
Number Description
SD 2020/0518 Income Tax (Substance Requirements) (Amendment) Order 2020
SD 2020/0464 Taxes (Finland) (Amendment) Order 2020
SD 2020/0429 Income Tax (Benefit In Kind) (Exemptions) Order 2020
SD 2020/0360 Income Tax (Social Security Benefits) (Exemption) Order 2020
SD 2020/0357 Taxes (Guernsey) Order 2020
SD 2020/0356 Taxes (Anguilla) Order 2020
SD 2020/0238 Income Tax (Disclosure of Information) (Temporary Taxation) Order 2020
SD 2020/030 Income Tax (Benefits in Kind) (Exemptions) (Amendment) Order 2020
SD 2020/027 Income Tax (Key Employee) (Temporary Taxation) Order 2020
SD 2020/026 Income Tax (Tax Cap) (Temporary Taxation) Order 2020
 2019
Number Description
SD2019/0458 Income Tax (Disclosure of Information) (Enforcing Authority) Order 2019
SD2019/0454 Income Tax (Mandatory Disclosure Rules) Regulations 2019
SD2019/0384  Taxes (Bermuda) Order 2019
SD2019/0383 Taxes (Gibraltar) Order 2019
SD 2019/0271 Income Tax (Substance Requirements) (Amendment) Order 2019
SD 2019/0079 Income Tax (Common Reporting Standard) (Amendment) Regulations 2019
SD 2019/0068 Income Tax (Social Security Benefits) Order 2019
SD 2019/0026 Income Tax (Periodical Payments) (Temporary Taxation) Order 2019
SD 2019/0022 Income Tax (Resident Individuals) (Income Tax Cap) Order 2019
2018
Number  Description
SD 2018/0263 Income Tax (Substance Requirements) Order 2018
SD 2018/0229 Taxes (United Kingdom) (Double Taxation) Order 2018
SD 2017/0377 Income Tax (Non-Corporate Taxpayers) (Temporary Taxation) Order 2018
SD 2017/0376 Income Tax (Approved Pension Schemes) Regulations 2018
SD 2017/0375 Income Tax (Pensions) (Temporary Taxation) Order 2018
SD 2017/0374 Income Tax (Nursing Expenses) (Temporary Taxation) Order 2018
SD 2017/0373 Income Tax (Benefit In Kind) (Exemptions) (Amendment) Order 2018
2017
Number Description
SD 2017/0249 Income Tax (BEPS) Order 2017
SD 2017/0145 Income Tax (Social Security Benefits) (Exemption) (NO.2) Order 2017
SD 2017/0091 Income Tax (Country-by-Country Reporting) Regulations 2017
SD 2017/0056 Income Tax (Common Reporting Standard) (Amendment) Regulations 2017
SD 2017/0027 Income Tax (Disclosure of Information) (Temporary Taxation) Order 2017
SD 2017/0026 Income Tax (Deductions) (Prescribed Cases) (Amendment) Order 2017
SD 2017/0025 Income Tax (Rates of Income Tax) (Resident Non-Corporate Tax Payers) Order 2017
SD 2017/0024 Income Tax (Personal Allowance Credit) (Temporary Taxation) Order 2017
SD 2017/0023 Income Tax (Nursing Expenses) (Amendment) Order 2017
SD 2017/0022 Income Tax (Benefits in Kind) (Exemptions) Order 2017
SD 2017/0021 Income Tax (Resident Individuals) (Income Tax Cap) Order 2017
SD 2017/0015 Income Tax (Social Security Benefits) (Exemption) Order 2017
2016
Number  Description
SD 2016/0343 Income Tax (Accounting Records) (Retention) Regulations 2016
SD 2016/0263 Taxes (Turks and Caicos Islands) Order 2016
SD 2016/0165 Taxes (British Virgin Islands) Order 2016
SD 2016/0122 Taxes (Cayman Islands) (Amendment) Order 2016
SD 2016/0121 Double Taxation Arrangement (United Kingdom) (Amendment) Order 2016
SD 2016/0047 Income Tax (Approved Pension Schemes) (Withdrawal of Funds) (Amendment) Regulations 2016
SD 2016/0029 Income Tax (Approved Pension Schemes) (Trivial Commutation Lump Sums) (Amendment) Regulations 2016
SD 2016/0028 Income Tax (Benefits in Kind) (Exemptions) Order 2016
SD 2016/0026 Income Tax (Corporate Taxpayers) (Temporary Taxation) Order 2016
SD 2016/0024 Income Tax (Individuals) (Temporary Taxation) Order 2016
SD 2016/0022 Income Tax (Rates of Income Tax) (Resident Non-Corporate Taxpayers) Order 2016
2015
Number Description
SD 2015/0409  Taxes (Spain) Order 2015
SD 2015/0363 Taxes (Romania) Order 2015
SD 2015/0356 Income Tax (Disclosure of Information) ( Enforcing Authority) Order 2015
SD 2015/0348 Taxes (Cayman Islands) Order 2015
SD
2015/0323		 Income Tax (Common Reporting Standard) Regulations 2015
SD 2015/0180 Income Tax (Approved Pension Schemes) (Withdrawal of Funds) Regulations 2015
SD 2015/0021 Income Tax (Pensions) Regulations 2015
SD 2015/0020 Income Tax (Approved Pension Schemes) (Trivial Commutation Lump Sums) (Amendment) Regulations 2015
SD 2015/0016 Income Tax (Corporate Taxpayers) (Temporary Taxation) Order 2015
SD 2015/0015 Income Tax (Resident Individuals) (Income Tax Cap) Order 2015
SD 2015/0014 Income Tax (Rates of Income Tax) (Resident and Non-Resident Corporate Taxpayers) Order 2015
SD 2015/0013 Income Tax (Personal Allowance Credit) (Temporary Taxation) Order 2015
SD 2015/0012 Income Tax (Personal Allowance Credit) (Amendment) Regulations 2015
2014
Number Description
SD 2014/0346 Taxes (Swaziland) Order 2014
SD 2014/0187 The International Tax Compliance (United States of America) Regulations 2014
SD 2014/0186 The International Tax Compliance (United Kingdom) Regulations 2014
SD 2014/0122 Income Tax (Social Security Benefits) (Exemptions) Order 2014
SD 2014/0048 Income Tax (Disclosure of Information) (Temporary Taxation) Order 2014
SD 2014/0019 Income Tax (Resident Individuals) (Income Tax Cap) (Temporary Taxation) Order 2014
SD 2014/0015 Taxes (USA) (Intergovernmental Agreement) Order 2014
SD 2014/0014 Income Tax (USA) (Amendment) Order 2014
2013
Number Description
SD 0361/13 Taxes (United Kingdom) (Intergovernmental Agreement) Order 2013
SD 0360/13 Double Taxation Arrangement (United Kingdom) (Amendment) Order 2013
SD 0359/13 Taxes (Lesotho) Order 2013
SD 0358/13 Taxes (Italy) Order 2013
SD 0320/13 Taxes (Mutual Assistance) Order 2013
SD 0315/13 Taxes (International Arrangements) Order 2013
SD 0314/13 Taxes (Switzerland) Order 2013
SD 0313/13 Taxes (Botswana) Order 2013
SD 0190/13  Income Tax (International Agreements) (Temporary Taxation) Order 2013
SD 0121/13  Income Tax (Seychelles) (Double Taxation) Order 2013
SD 0120/13 Income Tax (Luxembourg) (Double Taxation) Order 2013
SD 0052/13  Income Tax (Disclosure of Information) (Enforcing Authority) Order 2013
SD 0043/13  Income Tax (Guernsey) (Double Taxation) Order 2013
SD 0042/13 Income Tax (Jersey) (Double Taxation) Order 2013
SD 0014/13  The Taxes (Argentine Republic) Order 2013
SD 0013/13  Income Tax (Rates of Income Tax) (Resident and Non-Resident Corporate Taxpayers) Order 2013
2012
Number Description
SD 0682/12  Income Tax (Company Residence) (Temporary Taxation) Order 2012
SD 0664/12  Income Tax (Turkey) Order 2012
SD 0663/12  Income Tax (Singapore) (Double Taxation) Order 2012
SD 0308/12  Income Tax (Qatar) (Double Taxation) Order 2012
SD 98/12  Income Tax (Individuals) (Temporary Taxation) Order 2012
SD 52/12  Income Tax (Employers) (Temporary Taxation) Order 2012
SD 51/12  Income Tax (Personal Allowance Credit) (Temporary Taxation) Order 2012
SD 50/12  Income Tax (Exempt Income) (Temporary Taxation) Order 2012
SD 49/12  Income Tax (Deductions) (Prescribed Cases) (Amendment) Order 2012
SD 48/12  Income Tax (Deductions) (Temporary Taxation) Order 2012
SD 47/12  Income Tax (Rates of Income Tax) (Resident Individuals) (Capping) Order 2012
2011
Number Description
SD 917/11 Income Tax (Slovenia) (Double Taxation) Order 2011
SD 916/11  Income Tax (Bahrain) (Double Taxation) (Amendment) Order 2011
SD 915/11 Income Tax (Czech Republic) Order 2011
SD 914/11 Income Tax (Slovenia) Order 2011
SD 913/11  Income Tax Orders (Delivery of Documents) (Amendment) Order 2011
SD 847/11  Income Tax (Repeal of the Attribution Regime for Individuals) Order 2011
SD 544/11  Income Tax (Indonesia) Order 2011
SD 543/11  Income Tax (Japan) Order 2011
SD 318/11  Income Tax (Mexico) Order 2011
SD 245/11  Income Tax (Poland) (Double Taxation) Order 2011
SD 244/11  Income Tax (Poland) Order 2011
SD 101/11  Income Tax (Bahrain) (Double Taxation) Order 2011
SD 100/11  Income Tax (India) Order 2011
SD 99/11  Income Tax (Canada) Order 2011
SD 27/11  Income Tax (Reduction of Class 4 Contributions) Order 2011
SD 25/11  Income Tax (Personal Allowance Credit) (Amendment) Regulations 2011
SD 24/11  Income Tax (Deductions) (Prescribed Cases) (Amendment) Order 2011
2010
Number Description
SD 1030/10  Income Tax (Disclosure of Information) (Enforcing Authority) Order 2010
SD 1029/10 Income Tax (China) Order 2010
SD 811/10  Income Tax (Non-Resident) (Excluded Income) (Amendment) Order 2010
SD 807/10 Income Tax (Pensions) (Temporary Taxation) Order 2010
SD 756/10  Income Tax (Portugal) Order 2010
SD 474/10  Income Tax (Production and Auditing of Accounts) (Temporary Taxation) Order 2010
SD 291/10  Income Tax (Exchange of Information) (Temporary Taxation) Order 2010
SD 114/10  Income Tax (Modified I.T.I.P.) (Amendment) Regulations 2010
SD 62/10  Income Tax (Attributed Profits) (Trust) Regulations 2010
SD 36/10  Income Tax (Increase of Class 4 Contributions) Order 2010
SD 23/10  Income Tax (Personal Allowance Credit) (Amendment) Regulations 2010
SD 22/10  Income Tax (Personal Allowance Credit) (Temporary Taxation) Order 2010
SD 21/10  Income Tax (Instalment Payments) (Temporary Taxation) Order 2010
SD 20/10  Income Tax (Deductions) (Prescribed Cases) (Amendment) Order 2010
SD 19/10  Income Tax (Rates of Income Tax) (Resident Individuals) (Capping) Order 2010
SD 18/10  Income Tax (Rates of Income Tax) (Non-Corporate Taxpayers) Order 2010
SD 17/10  Income Tax (Nursing Expenses) (Amendment) Order 2010
2009
Number Description
SD 886/09  Income Tax (Malta) (Double Taxation) Order 2009
SD 708/09  Income Tax (Individuals) (Temporary Taxation) Order 2009
SD 707/09  Income Tax (Disclosure of Information) (Enforcing Authority) Order 2009
SD 667/09  Income Tax (New Zealand) (Double Taxation) Order 2009
SD 666/09  Income Tax (New Zealand) Order 2009
SD 665/09  Income Tax (Belgium) (Double Taxation) Order 2009
SD 479/09  Income Tax (Attributable Profits) (Relevant Company) (Amendment) Order 2009
SD 459/09  Income Tax (Australia, France, Germany and United Kingdom) (Amendment) Order 2009
SD 409/09  Income Tax (Estonia) (Double Taxation) Order 2009
SD 260/09  Income Tax (France) Order 2009
SD 259/09  Income Tax (France) (Double Taxation) Order 2009
SD 224/09  Income Tax (Germany) Order 2009
SD 223/09  Income Tax (Germany) (Double Taxation) Order 2009
SD 151/09  Income Tax (Australia) Order 2009
SD 150/09  Income Tax (Australia) (Double Taxation) (Temporary Taxation) Order 2009
SD 72/09  Income Tax (Social Security Benefits) (Exemptions) Order 2009
SD 49/09  Income Tax (Corporate Taxpayers) (Corporate Deduction) Order 2009
SD 48/09  Income Tax (Approved Pension Schemes) (Trivial Commutation Lump Sums) (Amendment) Regulations 2009
SD 47/09  Income Tax (Personal Allowance Credit) (Amendment) Regulations 2009
2008
Number Description
SD 963/08  Income Tax (Non-Corporate Taxpayers) (Repayment Supplements) Order 2009
SD 962/08  Income Tax (Corporate Taxpayers) (Repayment Supplements) Regulations 2009
SD 961/08  Income Tax (Rate of Interest) Order 2009
SD 888/08  Income Tax (Non-Corporate Taxpayers) (Civil Penalties) Order 2008
SD 825/08  Income Tax (United Kingdom) Order 2008
SD 824/08  Double Taxation Relief (United Kingdom) (Amendment) Order 2008
SD 513/08  Income Tax (Approved Pension Schemes) (Relevant Earnings) Regulations 2008
SD 512/08 Income Tax (Approved Personal Pension Schemes) (Rate of Tax on Balance of Funds) Order 2008
SD 511/08  Income Tax (Approved Pension Schemes) (Rate of Tax on Unauthorised Payments) Order 2008
SD 510/08  Income Tax (Approved Personal Pension Schemes) (Value of Member's Funds) Regulations 2008
SD 509/08  Income Tax (Approved Pension Schemes) (Rate of Tax on Trivial Commutation Lump Sums) Order 2008
SD 508/08  Income Tax (Approved Pension Schemes) (Trivial Commutation Lump Sums) Regulations 2008
SD 498/08  Income Tax (Netherlands and USA) (Amendment) Order 2008
SD 432/08  Income Tax (Pensions) Act 2008 (Appointed Day) Order 2008
SD 360/08  Income Tax (Ireland) (Double Taxation Arrangement) (Temporary Taxation) Order 2008
SD 359/08  Income Tax Act 2003 Income Tax (Ireland) Order 2008
SD 286/08  Companies (Audit Exemption) (Amendment) Regulations 2008
SD 241/08  Income Tax (Attributed Profits) (De Minimis Limit) Regulations 2008
SD 240/08  Income Tax (Attributable Profits) (Relevant Company) Order 2008
SD 239/08  Income Tax (Attributed Profits) (Groups) Regulations 2008
SD 238/08  Income Tax (Attributed Profits) (Certificate) Order 2008
SD 237/08  Income Tax (Distributable Profit) (Prescribed Deductions) Order 2008
SD 236/08  Income Tax (Calculation of Attributed Profit) Regulations 2008
SD 79/08  Income Tax (Sweden) (Double Taxation Arrangements) Order 2008
SD 78/08  Income Tax (Sweden) (Temporary Taxation) Order 2008
SD 77/08  Income Tax (Sweden) Order 2008
SD 76/08 Income Tax (Norway) (Double Taxation Arrangements) Order 2008
SD 75/08 Income Tax (Norway) (Temporary Taxation) Order 2008
SD 74/08  Income Tax (Norway) Order 2008
SD 73/08  Income Tax (Iceland) (Double Taxation) Order 2008
SD 72/08  Income Tax (Iceland) (Temporary Taxation) Order 2008
SD 71/08  Income Tax (Iceland) Order 2008
SD 70/08  Income Tax (Greenland) (Double Taxation Arrangements) Order 2008
SD 69/08  Income Tax (Greenland) (Temporary Taxation) Order 2008
SD 68/08  Income Tax (Greenland) Order 2008
SD 67/08 Income Tax (Finland) (Double Taxation Arrangements) Order 2008
SD 66/08  Income Tax (Finland) (Temporary Taxation) Order 2008 
SD 65/08  Income Tax (Finland) Order 2008
SD 64/08  Income Tax (Faroes) (Double Taxation Arrangements) Order 2008
SD 63/08 Income Tax (Faroes) (Temporary Taxation) Order 2008
SD 62/08  Income Tax (Faroes) Order 2008
SD 61/08 Income Tax (Denmark) (Double Taxation Arrangements) Order
SD 60/08  Income Tax (Denmark) (Temporary Taxation) Order 2008
SD 59/08  Income Tax (Denmark) Order 2008
SD 29/08  Income Tax (Individuals) (Temporary Taxation) Order 2008
SD 27/08  Income Tax (Personal Allowance Credit) (Amendment) Regulations 2008
SD 26/08  Income Tax (Donations to Charities) (Amendment) Regulations 2008
SD 25/08  Income Tax (Nursing Expenses) (Amendment) Order 2008
SD 005/08 Income Tax (Rate of Surcharge Interest) Order 2008
SD 004/08  Income Tax (Non-Corporate Taxpayers) (Repayment Supplements) Order 2008
SD 003/08  Income Tax (Rate of Interest) Order 2008
2007
Number Description
SD 928/07  Income Tax (Attributed Profits) (Temporary Taxation) Order 2007
SD 711/07  Income Tax (Non Resident) (Excluded Income) (Amendment) Order 2007
SD 471/07  Income Tax (Benefits in Kind) (Exemptions) Order 2007 
SD 461/07  Income Tax (Corporate Taxpayers) (Corporate Deduction) Order 2007
SD 460/07  Income Tax (Corporate Taxpayers) (Civil Penalties) Order 2007
SD 177/07  Income Tax (Car Benefits) Order 2007
SD 174/07  Income Tax (Donations to Charities) (Amendment) Regulations 2007
SD 173/07  Income Tax (Personal Allowance Credit) (Amendment) Regulations 2007
SD 172/07 Income Tax (Nursing Expenses) (Amendment) Order 2007
SD 140/07 Income Tax (Rates of Income Tax) (Resident and Non Resident Corporate Taxpayers) Order 2007
SD 139/07  Income Tax (Deductions) (Prescribed Cases) (Amendment) Order 2007
SD 138/07  Income Tax (Corporate Taxpayers) (Tax Credit Voucher) Regulations 2007
SD 109/07  Income Tax (Distributable Profits Charge) (Mixed Income Companies) Regulations 2007
SD 107/07  Companies (Audit Exemption) Regulations 2007
SD 01/07  Income Tax (Retention of Tax and Exchange of Information) (Amendment) Order 2007
2006
Number Description
SD 668/06  Income Tax (Amendment) Act 2006 (Application of Provisions) Order 2006
SD 663/06  Income Tax (Corporate Taxpayers) (Temporary Taxation) Order 2006
SD 545/06  Income Tax (Corporate Charge) (Exemptions) (No 2) Order 2006
SD 544/06  Income Tax (Disclosure of Information) (Enforcing Authority) Order 2006
SD 523/06  Income Tax (Corporate Taxpayers) Act 2006 (Appointed Day) (No 1) Order 2006
SD 287/06  Companies (Exempt and Non-Resident Private Companies) (Audit Exemption) (Amendment) Regulations 2006
SD 226/06  Income Tax (Capital Relief) (Tourist Business Incentive Allowance) (Revocation) Order 2006
SD 225/06  Income Tax (Rates of Income Tax) (Non Corporate Taxpayers) Order 2006
SD 224/06  Income Tax (Rates of Income Tax) (Resident and Non Resident Corporate Taxpayers) Order 2006
SD 223/06  Income Tax (Rates of Income Tax) (Resident Individuals) (Capping) Order 2006
SD 222/06  Income Tax (Distributable Profits Charge) (Credit Voucher) Regulations 2006
SD 221/06  Income Tax (Distributable Profits Charge) (Mixed Income Companies) Regulations 2006
SD 220/06  Income Tax (Distributable Profits Charge) (Groups) Regulations 2006
SD 219/06  Income Tax (Distributable Profits Charge) (Calculation of Charge) Order 2006
SD 218/06  Income Tax (Distributable Profits Charge) (Distributing Company) Regulations 2006
SD 217/06 Income Tax (Married Couples) (Revocation) Regulations 2006
SD 216/06  Income Tax (Married Couples) (Elections) Regulations 2006
SD 215/06  Income Tax (Corporate Charge) (Exemptions) Order 2006
SD 214/06  Income Tax (Corporate Charge) Order 2006
SD 213/06  Income Tax (Non Resident) (Excluded Income) Order 2006
SD 212/06  Income Tax (Amendment) Act 2006 (Appointed Day) Order 2006
SD 169/06  Income Tax (USA) Order 2006
SD 168/06  Income Tax (Netherlands) Order 2006
SD 167/06  Income Tax (Temporary Taxation) Order 2006
SD 166/06  Income Tax (Double Taxation Agreement) Order 2006
SD 48/06  Income Tax (Repayment Supplements) Regulations 2006
SD 47/06  Income Tax (Personal Allowance Credit) (Amendment) Regulations 2006
SD 46/06  Income tax (Nursing Expenses) (Amendment) Order 2006
SD 45/06  Income Tax (Non Resident Tax Rates) (Trading Income) (Temporary Taxation) Order 2006
2005
Number Description
SD 852/05  Companies (Exempt and Non-Resident Private Companies) (Audit Exemption) (Amendment) Regulations 2005
SD 378/05   Income Tax (Retention of Tax and Exchange of Information) Regulations 2005
SD 377/05  Income Tax (Rate of Surcharge Interest) Order 2005
SD 150/05  Income Tax (Retention of Tax and Exchange of Information) (Temporary Taxation) Order 2005
SD 140/05  Income Tax (Disclosure of Information) (Enforcing Authority) Order 2005
SD 116/05  Income Tax Act 2003 (Appointed Day) Order 2005
SD 30/05 Income Tax (Deductions) (Prescribed Cases) (Amendment) Order 2005
2004 to 1955
Number Description
SD 800/04  Income Tax (Disclosure of Information) (Enforcing Authority) Order 2004
SD 75/04  Income Tax (Deductions) (Prescribed Cases) (Amendment) Order 2004
SD 149/02  Income Tax (Donations to Charities) (Amendment) Regulations 2002
SD 83/02  Income Tax (Social Security Benefits) (Exemptions) Order 2002
SD 525/01  Income Tax (Social Security Benefits) (Exemptions) Order 2001
SD 51/00  Income Tax (Child Benefit) (Temporary Taxation) Order 2000
SD 149/99  Income Tax (Companies Residence) (Temporary Taxation) Order 1999
SD 44/99  Income Tax (Temporary Taxation) (Allowance for Disabled Persons) Order 1999
SD 125/98  Income Tax (Payments on Retirement) Order 1998
SD 123/98  Income Tax (Medical Insurance Relief) Regulations 1998
SD 90/97  Income Tax (Deductions) (Prescribed Cases) (Amendment) Order 1997
SD 143/96  Income Tax (Donations to Charities) Regulations 1996
SD 94/95  Income Tax (Social Security Benefits) (Exemptions) Order 1995
SD 258/94  Income Tax (Capital Relief) (Deferment of Balancing Charge on Sale of Ship) Order 1994
SD 112/94  Double Taxation Relief (Amendment) Order 1994
GC 420/91  Double Taxation Relief (Territorial Sea) (Consequential Provisions) (No 2) Order 1991
GC 110/91  Income Tax (Capital Relief) Order 1991
GC 124/90  Income Tax (Capital Relief) (Tourist Business) Order 1990
GC 374/89  Income Tax (Deductions) (Prescribed Cases) Order 1989
GC 357/87  Income Tax (Loss Relief) Regulations 1987
GC 92/87  Income Tax (Modified I.T.I.P.) Regulations 1987
GC 339/85  Income Tax (Capital Expenditure) (Modification) Order 1985
GC 55/55  The Double Taxation Relief (Taxes on Income) (United Kingdom) Order 1955
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