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Income Tax Act 2007: Primary legislation governing income tax in the UK, establishing the framework for income taxation and relevant waivers

Taxation of Chargeable Gains Act 1992: Legislation dealing with taxation of capital gains, relevant for any waiver involving capital assets or investments

Finance Act (Current): Annual legislation that implements changes to tax law and may affect the validity and terms of tax waivers

Taxes Management Act 1970: Framework for tax administration and management, including procedures for claims and appeals

HMRC Guidelines: Official guidance and practice notes from HM Revenue & Customs that provide practical interpretation of tax legislation

Double Taxation Treaties: International agreements between the UK and other countries regarding tax treatment of cross-border transactions

General Anti-Abuse Rule (GAAR): Regulations designed to prevent tax avoidance schemes, must be considered when drafting tax waivers

English Contract Law: Common law principles governing contract formation, validity, and enforcement in England and Wales

Limitation Act 1980: Statute setting time limits for legal actions and claims, including tax-related matters

Data Protection Act 2018: Legislation governing the handling of personal data, relevant when dealing with individual taxpayer information

UK GDPR: Post-Brexit data protection regulations that must be considered when handling personal tax information

FCA Regulations: Financial Conduct Authority rules that may apply if the tax waiver involves regulated financial services

Money Laundering Regulations 2017: Anti-money laundering requirements that may be relevant in tax waiver contexts involving substantial sums

HMRC Reporting Requirements: Mandatory reporting obligations to tax authorities that must be considered in waiver arrangements