This source contains Statutory Instruments of England and Wales relevant to tax and accountancy. It enables users to search across all SIs made by the Westminster Parliament and the Welsh Assembly that relate to England and Wales. SIs made by the Westminster Parliament that relate to Scotland only are not included.

The source contains the full, amended text of all relevant public general SIs that are currently in force. Legislation that has been recently enacted but is not yet in force is also included. Public general SIs that are no longer in force do not appear in full text but if the enactment ceased to have effect on or after 1 January 1999, a note explains why the enactment no longer applies.