<?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-2022-3</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/introduction</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-1</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-1/part-1-crossheading-banking-surcharge</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-1/part-1-crossheading-capital-allowances</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-1/part-1-crossheading-capital-gains-tax-disposals-of-uk-land-etc</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-1/part-1-crossheading-changes-in-accounting-standards-etc</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-1/part-1-crossheading-creative-reliefs</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-1/part-1-crossheading-expanded-dormant-assets</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-1/part-1-crossheading-income-tax-charge-rates-etc</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-1/part-1-crossheading-international-matters</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-1/part-1-crossheading-pensions</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-1/part-1-crossheading-reliefs-for-investments</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-1/part-1-crossheading-trading-and-property-income</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-2</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-2/part-2-crossheading-allowance</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-2/part-2-crossheading-application-of-corporation-tax-provisions-management-etc</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-2/part-2-crossheading-charge-to-tax</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-2/part-2-crossheading-commencement-and-transitional-provisions</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-2/part-2-crossheading-introduction</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-2/part-2-crossheading-key-concepts</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-2/part-2-crossheading-miscellaneous</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-2/part-2-crossheading-profits-and-losses</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-3</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-4</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-5</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-5/part-5-crossheading-environmental-taxes</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-5/part-5-crossheading-fuel-duties</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-5/part-5-crossheading-gaming-duty</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-5/part-5-crossheading-import-duty</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-5/part-5-crossheading-insurance-premium-tax</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-5/part-5-crossheading-penalties-relating-to-excise-duty</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-5/part-5-crossheading-stamp-duty-and-stamp-duty-reserve-tax</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-5/part-5-crossheading-tobacco-products-duty</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-5/part-5-crossheading-value-added-tax</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-5/part-5-crossheading-vehicle-taxes</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-6</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-6/part-6-crossheading-avoidance</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-6/part-6-crossheading-discovery-assesments-etc</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-6/part-6-crossheading-emissions-certificates-for-vehicles</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-6/part-6-crossheading-final</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-6/part-6-crossheading-free-zones-and-freeports</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-6/part-6-crossheading-office-of-tax-simplification</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-6/part-6-crossheading-temporary-powers-in-disaster-or-emergency</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/part-6/part-6-crossheading-uncertain-tax-treatment</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/schedule-1</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/schedule-10</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/schedule-11</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/schedule-12</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/schedule-13</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/schedule-14</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/schedule-15</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/schedule-16</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/schedule-17</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/schedule-18</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/schedule-2</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/schedule-3</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/schedule-4</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/schedule-5</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/schedule-6</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/schedule-7</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/schedule-8</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/schedule-9</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-1</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-10</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-100</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-101</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-102</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-103</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-104</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-11</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-12</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-13</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-14</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-15</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-16</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-17</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-18</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-19</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-2</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-20</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-21</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-22</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-23</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-24</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-25</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-26</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-27</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-28</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-29</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-3</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-30</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-31</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-32</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-33</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-34</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-35</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-36</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-37</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-38</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-39</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-4</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-40</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-41</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-42</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-43</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-44</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-45</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-46</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-47</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-48</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-49</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-5</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-50</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-51</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-52</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-53</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-54</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-55</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-56</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-57</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-58</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-59</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-6</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-60</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-61</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-62</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-63</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-64</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-65</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-66</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-67</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-68</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-69</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-7</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-70</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-71</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-72</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-73</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-74</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-75</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-76</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-77</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-78</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-79</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-8</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-80</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-81</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-82</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-83</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-84</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-85</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-86</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-87</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-88</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-89</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-9</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-90</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-91</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-92</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-93</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-94</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-95</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-96</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-97</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-98</loc><lastmod>2026-04-23</lastmod></url><url><loc>https://solved.legal/legislation/uk/ukpga-2022-3/section-99</loc><lastmod>2026-04-23</lastmod></url></urlset>