<?xml version="1.0" encoding="UTF-8"?><urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9"><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/introduction</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/part-1</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/part-1/part-1-crossheading-alcohol-duties</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/part-1/part-1-crossheading-capital-allowances</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/part-1/part-1-crossheading-capital-gains-tax</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/part-1/part-1-crossheading-corporation-tax</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/part-1/part-1-crossheading-environmental-taxes</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/part-1/part-1-crossheading-fuel-duties</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/part-1/part-1-crossheading-gambling-duties</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/part-1/part-1-crossheading-income-tax</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/part-1/part-1-crossheading-tobacco-duties</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/part-1/part-1-crossheading-vehicle-excise-duty</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/part-2</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/part-2/part-2-crossheading-antiavoidance-provisions</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/part-2/part-2-crossheading-chargeable-gains</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/part-2/part-2-crossheading-exemptions-and-reliefs</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/part-2/part-2-crossheading-foreign-profits</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/part-2/part-2-crossheading-investment-trusts</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/part-2/part-2-crossheading-miscellaneous</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/part-3</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/part-4</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/part-5</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/part-6</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/part-6/part-6-crossheading-aggregates-levy</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/part-6/part-6-crossheading-climate-change-levy</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/part-6/part-6-crossheading-stamp-duty-land-tax</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/part-6/part-6-crossheading-stamp-duty-reserve-tax</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/part-6/part-6-crossheading-value-added-tax</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/part-7</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/part-8</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/part-9</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/schedule-1</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/schedule-10</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/schedule-11</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/schedule-12</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/schedule-13</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/schedule-14</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/schedule-15</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/schedule-16</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/schedule-17</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/schedule-18</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/schedule-19</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/schedule-2</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/schedule-20</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/schedule-21</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/schedule-22</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/schedule-23</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/schedule-24</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/schedule-25</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/schedule-26</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/schedule-3</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/schedule-4</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/schedule-5</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/schedule-6</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/schedule-7</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/schedule-8</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/schedule-9</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-1</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-10</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-11</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-12</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-13</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-14</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-15</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-16</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-17</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-18</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-19</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-2</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-20</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-21</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-22</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-23</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-24</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-25</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-26</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-27</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-28</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-29</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-3</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-30</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-31</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-32</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-33</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-34</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-35</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-36</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-37</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-38</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-39</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-4</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-40</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-41</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-42</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-43</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-44</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-45</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-46</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-47</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-48</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-49</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-5</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-50</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-51</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-52</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-53</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-54</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-55</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-56</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-57</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-58</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-59</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-6</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-60</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-61</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-62</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-63</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-64</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-65</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-66</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-67</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-68</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-69</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-7</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-70</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-71</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-72</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-73</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-74</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-75</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-76</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-77</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-78</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-79</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-8</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-80</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-81</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-82</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-83</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-84</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-85</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-86</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-87</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-88</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-89</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-9</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-90</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-91</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-92</loc><lastmod>2026-05-05</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2011-11/section-93</loc><lastmod>2026-05-05</lastmod></url></urlset>