<?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-2017-10</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/introduction</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/part-1</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/part-1/part-1-crossheading-avoidance</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/part-1/part-1-crossheading-corporation-tax-charge</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/part-1/part-1-crossheading-disguised-remuneration</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/part-1/part-1-crossheading-employee-shareholder-shares</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/part-1/part-1-crossheading-income-tax-charge-and-rates</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/part-1/part-1-crossheading-income-tax-general</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/part-1/part-1-crossheading-indirect-taxes</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/part-2</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/part-2/part-2-crossheading-administration-and-enforcement</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/part-2/part-2-crossheading-chargeable-soft-drinks</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/part-2/part-2-crossheading-charging-of-the-soft-drinks-industry-levy</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/part-2/part-2-crossheading-exemption-etc</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/part-2/part-2-crossheading-general</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/part-2/part-2-crossheading-introductory</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/part-2/part-2-crossheading-miscellaneous</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/part-2/part-2-crossheading-offences</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/part-2/part-2-crossheading-registration</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/part-3</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/schedule-1</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/schedule-10</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/schedule-11</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/schedule-2</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/schedule-3</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/schedule-4</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/schedule-5</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/schedule-6</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/schedule-7</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/schedule-8</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/schedule-9</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-1</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-10</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-11</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-12</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-13</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-14</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-15</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-16</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-17</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-18</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-19</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-2</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-20</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-21</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-22</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-23</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-24</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-25</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-26</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-27</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-28</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-29</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-3</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-30</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-31</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-32</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-33</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-34</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-35</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-36</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-36A</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-37</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-38</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-39</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-4</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-40</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-41</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-42</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-43</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-44</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-45</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-46</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-47</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-48</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-49</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-5</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-50</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-51</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-52</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-53</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-54</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-55</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-56</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-57</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-58</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-58A</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-59</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-6</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-60</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-61</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-62</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-63</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-7</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-8</loc><lastmod>2026-04-29</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2017-10/section-9</loc><lastmod>2026-04-29</lastmod></url></urlset>