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• Tax Credits
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• Legislation and case law
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• Statutes
• Statutory instruments
  • Main SIs
  • Up-rating and amending
• Case law

Tax Credits: Statutory instruments

In this section you will find the main tax credit regulations.

• Main SIs - Here you will find links to the Main (substantive) tax credit regulations. 
• Up-rating and amending regulations - Here you will find regulations that have amended the main tax credit regulations. 

Last reviewed/updated 1 April 2025

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