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Statutory instrument laid in the House of Commons, on Monday, 3 November 2025 by Dan Tomlinson on behalf of the Revenue and Customs. It was approved by the House of Commons on Tuesday, 2 December 2025. It was made on Wednesday, 10 December 2025.


Double Taxation Relief and International Tax Enforcement (Portuguese Republic) Order


Secondary information

Type
Statutory instrument
Reference
SI 2025/1300 
2025/ 
Session
2024-26
Procedure
Affirmative
Laying authority
Act
Laid in draft
Yes
Related items
Deposited Paper DEP2025-0691
Monday, 27 October 2025
Deposited papers
House of Commons
House of Lords
Capital Gains Tax
Tuesday, 2 December 2025
Parliamentary proceedings
House of Commons
Contains explanatory memorandum
Yes
Subjects
Capital gains tax Income tax Double taxation Portugal Tax allowances
Legislation
Taxation (International and Other Provisions) Act 2010
Finance Act 2006
Double Taxation Relief and International Tax Enforcement (Portuguese Republic) Order 2025
Library location
Commons Library: UP 1481 2024-26
Link
View this Statutory instrument on www.legislation.gov.uk