Contents of Part A1
A1.1ÌýÌýÌýÌý UK taxation legislative regime
[A1.3]ÌýÌýÌýÌý [Removed]
[A1.4]ÌýÌýÌýÌý [Removed]
A1.5ÌýÌýÌýÌý UK devolved taxes
A1.6ÌýÌýÌýÌý Crown privilege
A1.7ÌýÌýÌýÌý Recovery of tax by or against the Crown
A1.8ÌýÌýÌýÌý Professional negligence
Division A1.1ÌýÌýÌýÌý UK taxation legislative regime
For updates affecting this Division please see Part A0 Updates
How does tax legislation become law?
A1.103 The annual Budget statement and passing of Acts imposing taxes
Taxes are creatures of statute and depend for their validity solely upon the Acts of Parliament creating them; the function of the courts in relation to tax is to interpret those Acts and not to create the law.
The Government's taxation and expenditure proposals are usually presented separately to Parliament in the Chancellor's pre-Budget Report. The taxation proposals for the forthcoming financial year are then set out in the Budget1 statement which is normally presented before the start of the financial year. Pre-Budget and Budget documents must conform to the code of financial stability, which aims to achieve transparency, stability,
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