{"id":239,"date":"2026-02-25T07:32:33","date_gmt":"2026-02-25T07:32:33","guid":{"rendered":"https:\/\/www.gov.fk\/taxation\/?page_id=239"},"modified":"2026-03-05T13:06:34","modified_gmt":"2026-03-05T13:06:34","slug":"legislation","status":"publish","type":"page","link":"https:\/\/www.gov.fk\/taxation\/legislation\/","title":{"rendered":"Legislation"},"content":{"rendered":"\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\"><div class=\"yoast-breadcrumbs\"><span><span><a href=\"https:\/\/www.gov.fk\/taxation\/\">Home<\/a><\/span> \u00bb <span class=\"breadcrumb_last\" aria-current=\"page\">Legislation<\/span><\/span><\/div><\/div>\n\n\n\n<div style=\"height:4vh\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<h1 class=\"wp-block-post-title\">Legislation<\/h1>\n\n\n<div style=\"height:4vh\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">The Falkland Islands Government has recently published online the laws of the Falkland Islands.<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-c52da440 wp-block-columns-is-layout-flex\" style=\"margin-top:6vh;margin-bottom:6vh\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h3 class=\"wp-block-heading\">For relevant Tax Legislation, click on the following links:<\/h3>\n\n\n\n<ul class=\"wp-block-list external-links\">\n<li><a href=\"https:\/\/www.legislation.gov.fk\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Taxes Ordinance<\/a><a href=\"https:\/\/www.legislation.gov.fk\/\"> 1997<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.legislation.gov.fk\/view\/html\/inforce\/2017-08-10\/fisl-1997-22?query=((Repealed%253DN%2520AND%2520DocType%253D%2522fiord%2522%2520AND%2520PitValid%253D%2540pointInTime(20170810133144)%2520AND%2520DocStatus%253D%2522inforce%2522)%2520OR%2520(Repealed%253DN%2520AND%2520DocType%253D%2522fisl%2522%2520AND%2520PitValid%253D%2540pointInTime(20170810133144)%2520AND%2520DocStatus%253D%2522inforce%2522))%2520AND%2520(Content%2520%253D%2520(%2522tax%2522))&amp;displayQuery=%5B%7B%22name%22%3A%22Document%20types%22%2C%22value%22%3A%22In%20force%20Ordinances%2C%20In%20force%20Secondary%20Legislation%22%7D%2C%7B%22name%22%3A%22Query%22%7D%2C%7B%22name%22%3A%22Search%20for%22%2C%22value%22%3A%22tax%22%2C%22operator%22%3A%22AND%22%7D%2C%7B%22name%22%3A%22Search%20in%22%2C%22value%22%3A%22All%20content%22%7D%2C%7B%22name%22%3A%22Search%20using%22%2C%22value%22%3A%22All%20of%20the%20words%22%7D%2C%7B%22name%22%3A%22Year%22%2C%22operator%22%3A%22AND%22%7D%2C%7B%22name%22%3A%22Number%22%2C%22operator%22%3A%22AND%22%7D%2C%7B%22name%22%3A%22Point%20in%20time%22%2C%22value%22%3A%2210%2F08%2F2017%22%2C%22operator%22%3A%22AND%22%7D%5D\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Income Tax (Apportionment of Deductions) Rules 1997<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.legislation.gov.fk\/view\/html\/inforce\/2017-08-10\/fisl-2003-1?query=((Repealed%253DN%2520AND%2520DocType%253D%2522fiord%2522%2520AND%2520PitValid%253D%2540pointInTime(20170810133901)%2520AND%2520DocStatus%253D%2522inforce%2522)%2520OR%2520(Repealed%253DN%2520AND%2520DocType%253D%2522fisl%2522%2520AND%2520PitValid%253D%2540pointInTime(20170810133901)%2520AND%2520DocStatus%253D%2522inforce%2522))%2520AND%2520(Content%2520%253D%2520(%2522tax%2522))&amp;displayQuery=%5B%7B%22name%22%3A%22Document%20types%22%2C%22value%22%3A%22In%20force%20Ordinances%2C%20In%20force%20Secondary%20Legislation%22%7D%2C%7B%22name%22%3A%22Query%22%7D%2C%7B%22name%22%3A%22Search%20for%22%2C%22value%22%3A%22tax%22%2C%22operator%22%3A%22AND%22%7D%2C%7B%22name%22%3A%22Search%20in%22%2C%22value%22%3A%22All%20content%22%7D%2C%7B%22name%22%3A%22Search%20using%22%2C%22value%22%3A%22All%20of%20the%20words%22%7D%2C%7B%22name%22%3A%22Year%22%2C%22operator%22%3A%22AND%22%7D%2C%7B%22name%22%3A%22Number%22%2C%22operator%22%3A%22AND%22%7D%2C%7B%22name%22%3A%22Point%20in%20time%22%2C%22value%22%3A%2210%2F08%2F2017%22%2C%22operator%22%3A%22AND%22%7D%5D\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Income Tax (Disclosure of Information) Order 2003<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.legislation.gov.fk\/view\/html\/inforce\/2017-08-10\/fisl-1997-23?query=((Repealed%253DN%2520AND%2520DocType%253D%2522fiord%2522%2520AND%2520PitValid%253D%2540pointInTime(20170810134044)%2520AND%2520DocStatus%253D%2522inforce%2522)%2520OR%2520(Repealed%253DN%2520AND%2520DocType%253D%2522fisl%2522%2520AND%2520PitValid%253D%2540pointInTime(20170810134044)%2520AND%2520DocStatus%253D%2522inforce%2522))%2520AND%2520(Content%2520%253D%2520(%2522tax%2522))&amp;displayQuery=%5B%7B%22name%22%3A%22Document%20types%22%2C%22value%22%3A%22In%20force%20Ordinances%2C%20In%20force%20Secondary%20Legislation%22%7D%2C%7B%22name%22%3A%22Query%22%7D%2C%7B%22name%22%3A%22Search%20for%22%2C%22value%22%3A%22tax%22%2C%22operator%22%3A%22AND%22%7D%2C%7B%22name%22%3A%22Search%20in%22%2C%22value%22%3A%22All%20content%22%7D%2C%7B%22name%22%3A%22Search%20using%22%2C%22value%22%3A%22All%20of%20the%20words%22%7D%2C%7B%22name%22%3A%22Year%22%2C%22operator%22%3A%22AND%22%7D%2C%7B%22name%22%3A%22Number%22%2C%22operator%22%3A%22AND%22%7D%2C%7B%22name%22%3A%22Point%20in%20time%22%2C%22value%22%3A%2210%2F08%2F2017%22%2C%22operator%22%3A%22AND%22%7D%5D\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Payments on Account of Tax (Employees&#8217; Deductions) Regulations 1997<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.legislation.gov.fk\/view\/html\/inforce\/2017-08-10\/fisl-1999-18?query=((Repealed%253DN%2520AND%2520DocType%253D%2522fiord%2522%2520AND%2520PitValid%253D%2540pointInTime(20170810134203)%2520AND%2520DocStatus%253D%2522inforce%2522)%2520OR%2520(Repealed%253DN%2520AND%2520DocType%253D%2522fisl%2522%2520AND%2520PitValid%253D%2540pointInTime(20170810134203)%2520AND%2520DocStatus%253D%2522inforce%2522))%2520AND%2520(Content%2520%253D%2520(%2522tax%2522))&amp;displayQuery=%5B%7B%22name%22%3A%22Document%20types%22%2C%22value%22%3A%22In%20force%20Ordinances%2C%20In%20force%20Secondary%20Legislation%22%7D%2C%7B%22name%22%3A%22Query%22%7D%2C%7B%22name%22%3A%22Search%20for%22%2C%22value%22%3A%22tax%22%2C%22operator%22%3A%22AND%22%7D%2C%7B%22name%22%3A%22Search%20in%22%2C%22value%22%3A%22All%20content%22%7D%2C%7B%22name%22%3A%22Search%20using%22%2C%22value%22%3A%22All%20of%20the%20words%22%7D%2C%7B%22name%22%3A%22Year%22%2C%22operator%22%3A%22AND%22%7D%2C%7B%22name%22%3A%22Number%22%2C%22operator%22%3A%22AND%22%7D%2C%7B%22name%22%3A%22Point%20in%20time%22%2C%22value%22%3A%2210%2F08%2F2017%22%2C%22operator%22%3A%22AND%22%7D%5D\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Taxes (Recognised Stock Exchanges) Order 1999<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.legislation.gov.fk\/view\/html\/inforce\/2017-08-10\/fisl-2003-27?query=((Repealed%253DN%2520AND%2520DocType%253D%2522fiord%2522%2520AND%2520PitValid%253D%2540pointInTime(20170810134317)%2520AND%2520DocStatus%253D%2522inforce%2522)%2520OR%2520(Repealed%253DN%2520AND%2520DocType%253D%2522fisl%2522%2520AND%2520PitValid%253D%2540pointInTime(20170810134317)%2520AND%2520DocStatus%253D%2522inforce%2522))%2520AND%2520(Content%2520%253D%2520(%2522tax%2522))&amp;displayQuery=%5B%7B%22name%22%3A%22Document%20types%22%2C%22value%22%3A%22In%20force%20Ordinances%2C%20In%20force%20Secondary%20Legislation%22%7D%2C%7B%22name%22%3A%22Query%22%7D%2C%7B%22name%22%3A%22Search%20for%22%2C%22value%22%3A%22tax%22%2C%22operator%22%3A%22AND%22%7D%2C%7B%22name%22%3A%22Search%20in%22%2C%22value%22%3A%22All%20content%22%7D%2C%7B%22name%22%3A%22Search%20using%22%2C%22value%22%3A%22All%20of%20the%20words%22%7D%2C%7B%22name%22%3A%22Year%22%2C%22operator%22%3A%22AND%22%7D%2C%7B%22name%22%3A%22Number%22%2C%22operator%22%3A%22AND%22%7D%2C%7B%22name%22%3A%22Point%20in%20time%22%2C%22value%22%3A%2210%2F08%2F2017%22%2C%22operator%22%3A%22AND%22%7D%5D\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Taxes (Benefits in Kind) Rules 2003<\/a><\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<h3 class=\"wp-block-heading\">Extra-Statutory Concessions:<\/h3>\n\n\n\n<ul class=\"wp-block-list external-links\">\n<li><a href=\"https:\/\/www.legislation.gov.fk\/view\/html\/inforce\/2022-03-18\/fisl-1996-37?query=((Repealed%253DN%2520AND%2520DocType%253D%2522fiord%2522%2520AND%2520PitValid%253D%2540pointInTime(20220318144518)%2520AND%2520DocStatus%253D%2522inforce%2522)%2520OR%2520(Repealed%253DN%2520AND%2520DocType%253D(%2522fisl%2522%2520OR%2520%2522fiproc%2522)%2520AND%2520PitValid%253D%2540pointInTime(20220318144518)%2520AND%2520DocStatus%253D%2522inforce%2522))%2520AND%2520(Content%2520%253D%2520(%2522double%2522%2520AND%2520%2522taxation%2522))&amp;displayQuery=%5B%7B%22name%22%3A%22Document%20types%22%2C%22value%22%3A%22In%20force%20Ordinances%2C%20In%20force%20Secondary%20Legislation%22%7D%2C%7B%22name%22%3A%22Query%22%7D%2C%7B%22name%22%3A%22Search%20for%22%2C%22value%22%3A%22double%20taxation%22%2C%22operator%22%3A%22AND%22%7D%2C%7B%22name%22%3A%22Search%20in%22%2C%22value%22%3A%22All%20content%22%7D%2C%7B%22name%22%3A%22Search%20using%22%2C%22value%22%3A%22All%20of%20the%20words%22%7D%2C%7B%22name%22%3A%22Year%22%2C%22operator%22%3A%22AND%22%7D%2C%7B%22name%22%3A%22Number%22%2C%22operator%22%3A%22AND%22%7D%2C%7B%22name%22%3A%22Point%20in%20time%22%2C%22value%22%3A%2218%2F03%2F2022%22%2C%22operator%22%3A%22AND%22%7D%5D\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Double Taxation Relief Arrangement (United Kingdom) Order<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.legislation.gov.fk\/view\/html\/inforce\/2017-08-10\/fiord-1987-26?query=((Repealed%253DN%2520AND%2520DocType%253D%2522fiord%2522%2520AND%2520PitValid%253D%2540pointInTime(20170810134417)%2520AND%2520DocStatus%253D%2522inforce%2522)%2520OR%2520(Repealed%253DN%2520AND%2520DocType%253D%2522fisl%2522%2520AND%2520PitValid%253D%2540pointInTime(20170810134417)%2520AND%2520DocStatus%253D%2522inforce%2522))%2520AND%2520(Content%2520%253D%2520(%2522tax%2522))&amp;displayQuery=%5B%7B%22name%22%3A%22Document%20types%22%2C%22value%22%3A%22In%20force%20Ordinances%2C%20In%20force%20Secondary%20Legislation%22%7D%2C%7B%22name%22%3A%22Query%22%7D%2C%7B%22name%22%3A%22Search%20for%22%2C%22value%22%3A%22tax%22%2C%22operator%22%3A%22AND%22%7D%2C%7B%22name%22%3A%22Search%20in%22%2C%22value%22%3A%22All%20content%22%7D%2C%7B%22name%22%3A%22Search%20using%22%2C%22value%22%3A%22All%20of%20the%20words%22%7D%2C%7B%22name%22%3A%22Year%22%2C%22operator%22%3A%22AND%22%7D%2C%7B%22name%22%3A%22Number%22%2C%22operator%22%3A%22AND%22%7D%2C%7B%22name%22%3A%22Point%20in%20time%22%2C%22value%22%3A%2210%2F08%2F2017%22%2C%22operator%22%3A%22AND%22%7D%5D\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Taxes &amp; Duties (Special Exemptions) Ordinance 1987<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.legislation.gov.fk\/view\/html\/inforce\/2022-03-18\/fisl-2021-25?query=((Repealed%253DN%2520AND%2520DocType%253D%2522fiord%2522%2520AND%2520PitValid%253D%2540pointInTime(20220318145256)%2520AND%2520DocStatus%253D%2522inforce%2522)%2520OR%2520(Repealed%253DN%2520AND%2520DocType%253D(%2522fisl%2522%2520OR%2520%2522fiproc%2522)%2520AND%2520PitValid%253D%2540pointInTime(20220318145256)%2520AND%2520DocStatus%253D%2522inforce%2522))%2520AND%2520(Content%2520%253D%2520(%2522taxes%2522%2520AND%2520%2522and%2522%2520AND%2520%2522duties%2522))&amp;displayQuery=%5B%7B%22name%22%3A%22Document%20types%22%2C%22value%22%3A%22In%20force%20Ordinances%2C%20In%20force%20Secondary%20Legislation%22%7D%2C%7B%22name%22%3A%22Query%22%7D%2C%7B%22name%22%3A%22Search%20for%22%2C%22value%22%3A%22taxes%20and%20duties%22%2C%22operator%22%3A%22AND%22%7D%2C%7B%22name%22%3A%22Search%20in%22%2C%22value%22%3A%22All%20content%22%7D%2C%7B%22name%22%3A%22Search%20using%22%2C%22value%22%3A%22All%20of%20the%20words%22%7D%2C%7B%22name%22%3A%22Year%22%2C%22operator%22%3A%22AND%22%7D%2C%7B%22name%22%3A%22Number%22%2C%22operator%22%3A%22AND%22%7D%2C%7B%22name%22%3A%22Point%20in%20time%22%2C%22value%22%3A%2218%2F03%2F2022%22%2C%22operator%22%3A%22AND%22%7D%5D\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Taxes and Duties (Defence Contractors Employee&#8217; Exemption) (No2) Order 2017<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.legislation.gov.fk\/view\/html\/inforce\/2017-08-10\/fiord-2010-13?query=((Repealed%253DN%2520AND%2520DocType%253D%2522fiord%2522%2520AND%2520PitValid%253D%2540pointInTime(20170810134545)%2520AND%2520DocStatus%253D%2522inforce%2522)%2520OR%2520(Repealed%253DN%2520AND%2520DocType%253D%2522fisl%2522%2520AND%2520PitValid%253D%2540pointInTime(20170810134545)%2520AND%2520DocStatus%253D%2522inforce%2522))%2520AND%2520(Content%2520%253D%2520(%2522tax%2522))&amp;displayQuery=%5B%7B%22name%22%3A%22Document%20types%22%2C%22value%22%3A%22In%20force%20Ordinances%2C%20In%20force%20Secondary%20Legislation%22%7D%2C%7B%22name%22%3A%22Query%22%7D%2C%7B%22name%22%3A%22Search%20for%22%2C%22value%22%3A%22tax%22%2C%22operator%22%3A%22AND%22%7D%2C%7B%22name%22%3A%22Search%20in%22%2C%22value%22%3A%22All%20content%22%7D%2C%7B%22name%22%3A%22Search%20using%22%2C%22value%22%3A%22All%20of%20the%20words%22%7D%2C%7B%22name%22%3A%22Year%22%2C%22operator%22%3A%22AND%22%7D%2C%7B%22name%22%3A%22Number%22%2C%22operator%22%3A%22AND%22%7D%2C%7B%22name%22%3A%22Point%20in%20time%22%2C%22value%22%3A%2210%2F08%2F2017%22%2C%22operator%22%3A%22AND%22%7D%5D\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Medical Services Tax Ordinance 2010<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-content-justification-left is-layout-constrained wp-container-core-group-is-layout-7f51fafc wp-block-group-is-layout-constrained\">\n<p class=\"wp-block-paragraph\"><em>All Legislation is up to date as of 31st August 2018<\/em><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">For the Extra Statutory Concessions (ESC&#8217;s) currently in force, please click on the links below:<\/h3>\n\n\n\n<div style=\"height:1vh\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div id=\"filebird-document-library\">\n   <div class=\"njt-fbdl\">\n      <script id=\"fbdl-data\" type=\"application\/json\">\n{\"layout\":\"list\",\"title\":\"\",\"column\":4,\"structureDisplay\":{\"breadcrumb\":false,\"ajaxbreadcrumb\":false,\"nestedFolders\":false},\"displayColumn\":{\"size\":true,\"type\":true,\"modified\":false,\"download\":true,\"created\":false},\"itemFontSize\":{\"grid\":\"1rem\",\"list\":\"0.875rem\"},\"itemPadding\":{\"grid\":\"0.5rem\",\"list\":\"1.25rem\"},\"iconSize\":{\"grid\":\"3.5rem\",\"list\":\"2.5rem\"},\"linkTo\":\"preview\",\"switchGridOnMobile\":true,\"popupPreview\":{\"width\":600,\"height\":600},\"additionalContent\":{\"caption\":false,\"description\":false,\"thumbnail\":false},\"libraryType\":\"single_folder\",\"searchScope\":\"narrow\",\"displayEmptyPlaceholder\":true,\"displayNestedFolderCount\":true,\"nestedFolderCountType\":\"counter_file_in_folder\",\"colors\":{\"primary1\":\"#007CBA\",\"primary2\":\"#0063A1\",\"secondary\":\"#757575\"},\"memberpress\":false,\"memberpress_field\":\"\",\"thumbnailObjectFit\":\"cover\",\"request\":{\"pagination\":{\"current\":1,\"limit\":15},\"search\":\"\",\"orderBy\":\"post_title\",\"orderType\":\"DESC\",\"selectedFolder\":[\"5\"],\"searchScope\":\"narrow\"}}\n<\/script>\n      <div style=\"--fb-list-item-padding: 1.25rem;\n   --fb-list-item-font-size: 0.875rem;\n   --fb-grid-item-padding: 0.5rem;\n   --fb-grid-item-font-size: 1rem;\n   --fb-grid-icon-size: 3.5rem;\n   --fb-list-icon-size: 2.5rem;\n   --fb-color-primary-1: #007CBA;\n   --fb-color-primary-2: #0063A1;\n   --fb-color-secondary: #757575;\">\n         \n<div class=\"fbdl-search-control\">\n    <div class=\"fbdl-search-control-wrapper\">\n    <div class=\"fbdl-title\">\n        <svg width=\"40\" height=\"32\" viewBox=\"0 0 48 40\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n        <path d=\"M43.178 5.44153H19.1795C18.5049 5.44153 17.8302 5.15513 17.3483 4.6778L14.1678 1.43198C13.3004 0.477327 12.1438 0 10.8909 0H4.81897C2.12035 0 0 2.10024 0 4.77327V35.2267C0 37.8998 2.12035 40 4.81897 40H43.178C45.8766 40 47.997 37.8998 47.997 35.2267V10.2148C48.0933 7.54177 45.8766 5.44153 43.178 5.44153Z\" \/>\n        <\/svg>\n        <h2><\/h2>\n    <\/div>\n    <div class=\"fbdl-input-search\">\n        <input placeholder=\"Search\" type=\"text\" \/>\n        <svg width=\"17\" height=\"16\" viewBox=\"0 0 19 18\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n        <path\n            d=\"M11.2445 0C6.96932 0 3.48907 3.5231 3.48907 7.85097C3.48907 9.40686 3.93956 10.8554 4.70804 12.0805L0 16.4083L1.42213 18L6.08601 13.7168C7.45514 14.9598 9.26592 15.7109 11.2445 15.7109C15.5198 15.7109 19 12.1878 19 7.85991C19 3.53204 15.5286 0 11.2445 0ZM11.2445 13.5648C8.13529 13.5648 5.60902 11.0075 5.60902 7.85991C5.60902 4.71237 8.13529 2.15499 11.2445 2.15499C14.3538 2.15499 16.8801 4.71237 16.8801 7.85991C16.8889 10.9985 14.3538 13.5648 11.2445 13.5648Z\"\n            fill=\"#383838\"\n        \/>\n        <\/svg>\n    <\/div>\n    <\/div>\n<\/div>                  <input type=\"text\" placeholder=\"Select\" autocomplete=\"off\" class=\"fbdl-tree-select fbdl-hidden\" \/>         \n<div class=\"fbdl-layout-control\">\n    <div class=\"fbdl-layout-control-wrapper\">\n        <div class=\"fbdl-layout-control-limit\"><span>Show<\/span>\n            <input type=\"number\" min=\"1\" max=\"11\"\n                value=\"11\"><span>files<\/span>\n        <\/div>\n        <div class=\"fbdl-layout-control-display\">\n            <span data-layout=\"grid\">\n                <svg class=\"\" width=\"16\" height=\"16\" viewBox=\"0 0 20 20\"\n                    fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                    <path fill-rule=\"evenodd\" clip-rule=\"evenodd\"\n                        d=\"M6.25 1.875H2.5C2.15482 1.875 1.875 2.15482 1.875 2.5V6.25C1.875 6.59518 2.15482 6.875 2.5 6.875H6.25C6.59518 6.875 6.875 6.59518 6.875 6.25V2.5C6.875 2.15482 6.59518 1.875 6.25 1.875ZM2.5 0C1.11929 0 0 1.11929 0 2.5V6.25C0 7.63071 1.11929 8.75 2.5 8.75H6.25C7.63071 8.75 8.75 7.63071 8.75 6.25V2.5C8.75 1.11929 7.63071 0 6.25 0H2.5Z\"\n                        fill=\"currentColor\"><\/path>\n                    <path fill-rule=\"evenodd\" clip-rule=\"evenodd\"\n                        d=\"M17.5 1.875H13.75C13.4048 1.875 13.125 2.15482 13.125 2.5V6.25C13.125 6.59518 13.4048 6.875 13.75 6.875H17.5C17.8452 6.875 18.125 6.59518 18.125 6.25V2.5C18.125 2.15482 17.8452 1.875 17.5 1.875ZM13.75 0C12.3693 0 11.25 1.11929 11.25 2.5V6.25C11.25 7.63071 12.3693 8.75 13.75 8.75H17.5C18.8807 8.75 20 7.63071 20 6.25V2.5C20 1.11929 18.8807 0 17.5 0H13.75Z\"\n                        fill=\"currentColor\"><\/path>\n                    <path fill-rule=\"evenodd\" clip-rule=\"evenodd\"\n                        d=\"M17.5 13.125H13.75C13.4048 13.125 13.125 13.4048 13.125 13.75V17.5C13.125 17.8452 13.4048 18.125 13.75 18.125H17.5C17.8452 18.125 18.125 17.8452 18.125 17.5V13.75C18.125 13.4048 17.8452 13.125 17.5 13.125ZM13.75 11.25C12.3693 11.25 11.25 12.3693 11.25 13.75V17.5C11.25 18.8807 12.3693 20 13.75 20H17.5C18.8807 20 20 18.8807 20 17.5V13.75C20 12.3693 18.8807 11.25 17.5 11.25H13.75Z\"\n                        fill=\"currentColor\"><\/path>\n                    <path fill-rule=\"evenodd\" clip-rule=\"evenodd\"\n                        d=\"M6.25 13.125H2.5C2.15482 13.125 1.875 13.4048 1.875 13.75V17.5C1.875 17.8452 2.15482 18.125 2.5 18.125H6.25C6.59518 18.125 6.875 17.8452 6.875 17.5V13.75C6.875 13.4048 6.59518 13.125 6.25 13.125ZM2.5 11.25C1.11929 11.25 0 12.3693 0 13.75V17.5C0 18.8807 1.11929 20 2.5 20H6.25C7.63071 20 8.75 18.8807 8.75 17.5V13.75C8.75 12.3693 7.63071 11.25 6.25 11.25H2.5Z\"\n                        fill=\"currentColor\"><\/path>\n                <\/svg>\n            <\/span>\n            <span data-layout=\"list\">\n                <svg class=\"fbdl-layout-control-display-selected\" width=\"16\" height=\"16\" viewBox=\"0 0 23 16\"\n                    xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                    <path d=\"M10.2222 2.90918H22.9999M10.2222 13.091H22.9999\" stroke=\"currentColor\" stroke-width=\"1.5\">\n                    <\/path>\n                    <ellipse cx=\"2.875\" cy=\"13.0909\" rx=\"2.875\" ry=\"2.90909\" fill=\"currentColor\"><\/ellipse>\n                    <ellipse cx=\"2.875\" cy=\"2.90909\" rx=\"2.875\" ry=\"2.90909\" fill=\"currentColor\"><\/ellipse>\n                <\/svg>\n            <\/span>\n        <\/div>\n    <\/div>\n<\/div>                  <div class=\"fbdl-spinner\">\n            <div class=\"fbdl-spinner-wrapper fbdl-hidden\">\n               <div class=\"spin\">\n               <div class=\"spinner-grow\"><\/div>\n               <\/div>\n               <div class=\"fbdl-spinner-text\">Loading<\/div>\n            <\/div>\n                                             <div class=\"fbdl-container\">\n    <div class=\"fbdl-listview\">\n        <div class=\"fbdl-listview-wrapper\">\n            <div class=\"fbdl-listview-container\">\n                <div class=\"fbdl-list\">\n                    <table class=\"fbdl-table\">\n                        <thead>\n                            <tr>\n                                <th class=\"fbdl-table-first-header\">\n                                    <div class=\"fbdl-table-header-wrapper\">\n                                        <span>File<\/span>\n                                        \n<div class=\"fbdl-table-sort fbdl-sort-current\" data-orderby=\"post_title\">\n    <span data-order=\"ASC\" data-orderby=\"post_title\"\n        class=\"sort-asc fbdl-sort-unselected\">\n        <svg style=\"transform: rotate(180deg)\" width=\"12\" height=\"6\" viewBox=\"0 0 14 8\" fill=\"none\"\n            xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n            <path\n                d=\"M12.9207 0.179932H6.69072H1.08072C0.120725 0.179932 -0.359275 1.33993 0.320725 2.01993L5.50072 7.19993C6.33072 8.02993 7.68073 8.02993 8.51073 7.19993L10.4807 5.22993L13.6907 2.01993C14.3607 1.33993 13.8807 0.179932 12.9207 0.179932Z\"\n                fill=\"currentColor\" \/>\n        <\/svg>\n    <\/span>\n    <span data-order=\"DESC\" data-orderby=\"post_title\"\n        class=\"sort-desc fbdl-sort-selected\">\n        <svg width=\"12\" height=\"6\" viewBox=\"0 0 14 8\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n            <path\n                d=\"M12.9207 0.179932H6.69072H1.08072C0.120725 0.179932 -0.359275 1.33993 0.320725 2.01993L5.50072 7.19993C6.33072 8.02993 7.68073 8.02993 8.51073 7.19993L10.4807 5.22993L13.6907 2.01993C14.3607 1.33993 13.8807 0.179932 12.9207 0.179932Z\"\n                fill=\"currentColor\" \/>\n        <\/svg>\n    <\/span>\n<\/div>                                    <\/div>\n                                <\/th>\n                                                                <th class=\"fbdl-table-header\">\n                                    <div class=\"fbdl-table-header-wrapper\">\n                                        <span>Size<\/span>\n                                        \n<div class=\"fbdl-table-sort \" data-orderby=\"size\">\n    <span data-order=\"ASC\" data-orderby=\"size\"\n        class=\"sort-asc fbdl-sort-unselected\">\n        <svg style=\"transform: rotate(180deg)\" width=\"12\" height=\"6\" viewBox=\"0 0 14 8\" fill=\"none\"\n            xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n            <path\n                d=\"M12.9207 0.179932H6.69072H1.08072C0.120725 0.179932 -0.359275 1.33993 0.320725 2.01993L5.50072 7.19993C6.33072 8.02993 7.68073 8.02993 8.51073 7.19993L10.4807 5.22993L13.6907 2.01993C14.3607 1.33993 13.8807 0.179932 12.9207 0.179932Z\"\n                fill=\"currentColor\" \/>\n        <\/svg>\n    <\/span>\n    <span data-order=\"DESC\" data-orderby=\"size\"\n        class=\"sort-desc fbdl-sort-unselected\">\n        <svg width=\"12\" height=\"6\" viewBox=\"0 0 14 8\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n            <path\n                d=\"M12.9207 0.179932H6.69072H1.08072C0.120725 0.179932 -0.359275 1.33993 0.320725 2.01993L5.50072 7.19993C6.33072 8.02993 7.68073 8.02993 8.51073 7.19993L10.4807 5.22993L13.6907 2.01993C14.3607 1.33993 13.8807 0.179932 12.9207 0.179932Z\"\n                fill=\"currentColor\" \/>\n        <\/svg>\n    <\/span>\n<\/div>                                    <\/div>\n                                <\/th>\n                                                                                                <th class=\"fbdl-table-header\">\n                                    <div>\n                                        Type                                    <\/div>\n                                <\/th>\n                                                                                                                                                                <th class=\"fbdl-table-last-header\">Download                                <\/th>\n                                                            <\/tr>\n                        <\/thead>\n                        <tbody>\n                                                                                                                                            \n                            <tr>\n                                <td class=\"fbdl-list-first-item\">\n                                    <div class=\"fbdl-list-item-icon\">\n                                                                                <div class=\"fbdl-list-item-icon-wrapper\">\n                                            <img decoding=\"async\" src=\"https:\/\/www.gov.fk\/taxation\/wp-content\/plugins\/filebird-document-library-pro\/blocks\/assets\/icons\/pdf.svg\"\n                                                alt=\"\">\n                                        <\/div>\n                                                                                <div class=\"fbdl-list-item-title\">\n                                            <div>\n                                                <a href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/ESC-19-Foster-Care-Payments.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\n                                                    ESC 19 &#8211; Foster Care Payments                                                <\/a>\n                                                                                                                                            <\/div>\n                                        <\/div>\n                                    <\/div>\n                                <\/td>\n                                                                <td class=\"fbdl-list-item\">\n                                    <div>\n                                        6 KB                                    <\/div>\n                                <\/td>\n                                                                                                <td class=\"fbdl-list-item\">\n                                    <div>pdf<\/div>\n                                <\/td>\n                                                                                                                                                                <td class=\"fbdl-list-last-item\">\n                                    <a href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/ESC-19-Foster-Care-Payments.pdf\" target=\"_blank\" download\n                                        rel=\"noopener noreferrer\">\n                                        Download                                    <\/a>\n                                <\/td>\n                                                            <\/tr>\n                                                                                                                                            \n                            <tr>\n                                <td class=\"fbdl-list-first-item\">\n                                    <div class=\"fbdl-list-item-icon\">\n                                                                                <div class=\"fbdl-list-item-icon-wrapper\">\n                                            <img decoding=\"async\" src=\"https:\/\/www.gov.fk\/taxation\/wp-content\/plugins\/filebird-document-library-pro\/blocks\/assets\/icons\/pdf.svg\"\n                                                alt=\"\">\n                                        <\/div>\n                                                                                <div class=\"fbdl-list-item-title\">\n                                            <div>\n                                                <a href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/ESC-18-Business-successions.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\n                                                    ESC 18 &#8211; Business successions                                                <\/a>\n                                                                                                                                            <\/div>\n                                        <\/div>\n                                    <\/div>\n                                <\/td>\n                                                                <td class=\"fbdl-list-item\">\n                                    <div>\n                                        12 KB                                    <\/div>\n                                <\/td>\n                                                                                                <td class=\"fbdl-list-item\">\n                                    <div>pdf<\/div>\n                                <\/td>\n                                                                                                                                                                <td class=\"fbdl-list-last-item\">\n                                    <a href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/ESC-18-Business-successions.pdf\" target=\"_blank\" download\n                                        rel=\"noopener noreferrer\">\n                                        Download                                    <\/a>\n                                <\/td>\n                                                            <\/tr>\n                                                                                                                                            \n                            <tr>\n                                <td class=\"fbdl-list-first-item\">\n                                    <div class=\"fbdl-list-item-icon\">\n                                                                                <div class=\"fbdl-list-item-icon-wrapper\">\n                                            <img decoding=\"async\" src=\"https:\/\/www.gov.fk\/taxation\/wp-content\/plugins\/filebird-document-library-pro\/blocks\/assets\/icons\/pdf.svg\"\n                                                alt=\"\">\n                                        <\/div>\n                                                                                <div class=\"fbdl-list-item-title\">\n                                            <div>\n                                                <a href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/ESC-17-Taxation-of-share-incentive-plans.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\n                                                    ESC 17 &#8211; Taxation of share incentive plans                                                <\/a>\n                                                                                                                                            <\/div>\n                                        <\/div>\n                                    <\/div>\n                                <\/td>\n                                                                <td class=\"fbdl-list-item\">\n                                    <div>\n                                        15 KB                                    <\/div>\n                                <\/td>\n                                                                                                <td class=\"fbdl-list-item\">\n                                    <div>pdf<\/div>\n                                <\/td>\n                                                                                                                                                                <td class=\"fbdl-list-last-item\">\n                                    <a href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/ESC-17-Taxation-of-share-incentive-plans.pdf\" target=\"_blank\" download\n                                        rel=\"noopener noreferrer\">\n                                        Download                                    <\/a>\n                                <\/td>\n                                                            <\/tr>\n                                                                                                                                            \n                            <tr>\n                                <td class=\"fbdl-list-first-item\">\n                                    <div class=\"fbdl-list-item-icon\">\n                                                                                <div class=\"fbdl-list-item-icon-wrapper\">\n                                            <img decoding=\"async\" src=\"https:\/\/www.gov.fk\/taxation\/wp-content\/plugins\/filebird-document-library-pro\/blocks\/assets\/icons\/pdf.svg\"\n                                                alt=\"\">\n                                        <\/div>\n                                                                                <div class=\"fbdl-list-item-title\">\n                                            <div>\n                                                <a href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/ESC-16-Aug-2014-Deferral-of-date-when-tax-is-due-for-farm-in-and-carry-agreements.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\n                                                    ESC 16 Aug 2014 &#8211; Deferral of date when tax is due for farm in and carry agreements                                                <\/a>\n                                                                                                                                            <\/div>\n                                        <\/div>\n                                    <\/div>\n                                <\/td>\n                                                                <td class=\"fbdl-list-item\">\n                                    <div>\n                                        179 KB                                    <\/div>\n                                <\/td>\n                                                                                                <td class=\"fbdl-list-item\">\n                                    <div>pdf<\/div>\n                                <\/td>\n                                                                                                                                                                <td class=\"fbdl-list-last-item\">\n                                    <a href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/ESC-16-Aug-2014-Deferral-of-date-when-tax-is-due-for-farm-in-and-carry-agreements.pdf\" target=\"_blank\" download\n                                        rel=\"noopener noreferrer\">\n                                        Download                                    <\/a>\n                                <\/td>\n                                                            <\/tr>\n                                                                                                                                            \n                            <tr>\n                                <td class=\"fbdl-list-first-item\">\n                                    <div class=\"fbdl-list-item-icon\">\n                                                                                <div class=\"fbdl-list-item-icon-wrapper\">\n                                            <img decoding=\"async\" src=\"https:\/\/www.gov.fk\/taxation\/wp-content\/plugins\/filebird-document-library-pro\/blocks\/assets\/icons\/pdf.svg\"\n                                                alt=\"\">\n                                        <\/div>\n                                                                                <div class=\"fbdl-list-item-title\">\n                                            <div>\n                                                <a href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/ESC-15-Associated-companies.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\n                                                    ESC 15 &#8211; Associated companies                                                <\/a>\n                                                                                                                                            <\/div>\n                                        <\/div>\n                                    <\/div>\n                                <\/td>\n                                                                <td class=\"fbdl-list-item\">\n                                    <div>\n                                        6 KB                                    <\/div>\n                                <\/td>\n                                                                                                <td class=\"fbdl-list-item\">\n                                    <div>pdf<\/div>\n                                <\/td>\n                                                                                                                                                                <td class=\"fbdl-list-last-item\">\n                                    <a href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/ESC-15-Associated-companies.pdf\" target=\"_blank\" download\n                                        rel=\"noopener noreferrer\">\n                                        Download                                    <\/a>\n                                <\/td>\n                                                            <\/tr>\n                                                                                                                                            \n                            <tr>\n                                <td class=\"fbdl-list-first-item\">\n                                    <div class=\"fbdl-list-item-icon\">\n                                                                                <div class=\"fbdl-list-item-icon-wrapper\">\n                                            <img decoding=\"async\" src=\"https:\/\/www.gov.fk\/taxation\/wp-content\/plugins\/filebird-document-library-pro\/blocks\/assets\/icons\/pdf.svg\"\n                                                alt=\"\">\n                                        <\/div>\n                                                                                <div class=\"fbdl-list-item-title\">\n                                            <div>\n                                                <a href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/ESC-14-Taxation-of-share-option-benefits.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\n                                                    ESC 14 &#8211; Taxation of share option benefits                                                <\/a>\n                                                                                                                                            <\/div>\n                                        <\/div>\n                                    <\/div>\n                                <\/td>\n                                                                <td class=\"fbdl-list-item\">\n                                    <div>\n                                        7 KB                                    <\/div>\n                                <\/td>\n                                                                                                <td class=\"fbdl-list-item\">\n                                    <div>pdf<\/div>\n                                <\/td>\n                                                                                                                                                                <td class=\"fbdl-list-last-item\">\n                                    <a href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/ESC-14-Taxation-of-share-option-benefits.pdf\" target=\"_blank\" download\n                                        rel=\"noopener noreferrer\">\n                                        Download                                    <\/a>\n                                <\/td>\n                                                            <\/tr>\n                                                                                                                                            \n                            <tr>\n                                <td class=\"fbdl-list-first-item\">\n                                    <div class=\"fbdl-list-item-icon\">\n                                                                                <div class=\"fbdl-list-item-icon-wrapper\">\n                                            <img decoding=\"async\" src=\"https:\/\/www.gov.fk\/taxation\/wp-content\/plugins\/filebird-document-library-pro\/blocks\/assets\/icons\/pdf.svg\"\n                                                alt=\"\">\n                                        <\/div>\n                                                                                <div class=\"fbdl-list-item-title\">\n                                            <div>\n                                                <a href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/ESC-13-Late-local-currency-elections.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\n                                                    ESC 13 &#8211; Late local currency elections                                                <\/a>\n                                                                                                                                            <\/div>\n                                        <\/div>\n                                    <\/div>\n                                <\/td>\n                                                                <td class=\"fbdl-list-item\">\n                                    <div>\n                                        6 KB                                    <\/div>\n                                <\/td>\n                                                                                                <td class=\"fbdl-list-item\">\n                                    <div>pdf<\/div>\n                                <\/td>\n                                                                                                                                                                <td class=\"fbdl-list-last-item\">\n                                    <a href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/ESC-13-Late-local-currency-elections.pdf\" target=\"_blank\" download\n                                        rel=\"noopener noreferrer\">\n                                        Download                                    <\/a>\n                                <\/td>\n                                                            <\/tr>\n                                                                                                                                            \n                            <tr>\n                                <td class=\"fbdl-list-first-item\">\n                                    <div class=\"fbdl-list-item-icon\">\n                                                                                <div class=\"fbdl-list-item-icon-wrapper\">\n                                            <img decoding=\"async\" src=\"https:\/\/www.gov.fk\/taxation\/wp-content\/plugins\/filebird-document-library-pro\/blocks\/assets\/icons\/pdf.svg\"\n                                                alt=\"\">\n                                        <\/div>\n                                                                                <div class=\"fbdl-list-item-title\">\n                                            <div>\n                                                <a href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/ESC-12-Purchase-of-own-shares.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\n                                                    ESC 12 &#8211; Purchase of own shares                                                <\/a>\n                                                                                                                                            <\/div>\n                                        <\/div>\n                                    <\/div>\n                                <\/td>\n                                                                <td class=\"fbdl-list-item\">\n                                    <div>\n                                        14 KB                                    <\/div>\n                                <\/td>\n                                                                                                <td class=\"fbdl-list-item\">\n                                    <div>pdf<\/div>\n                                <\/td>\n                                                                                                                                                                <td class=\"fbdl-list-last-item\">\n                                    <a href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/ESC-12-Purchase-of-own-shares.pdf\" target=\"_blank\" download\n                                        rel=\"noopener noreferrer\">\n                                        Download                                    <\/a>\n                                <\/td>\n                                                            <\/tr>\n                                                                                                                                            \n                            <tr>\n                                <td class=\"fbdl-list-first-item\">\n                                    <div class=\"fbdl-list-item-icon\">\n                                                                                <div class=\"fbdl-list-item-icon-wrapper\">\n                                            <img decoding=\"async\" src=\"https:\/\/www.gov.fk\/taxation\/wp-content\/plugins\/filebird-document-library-pro\/blocks\/assets\/icons\/pdf.svg\"\n                                                alt=\"\">\n                                        <\/div>\n                                                                                <div class=\"fbdl-list-item-title\">\n                                            <div>\n                                                <a href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/ESC-7-Clubs-societies-and-associations.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\n                                                    ESC 7 &#8211; Clubs, societies and associations                                                <\/a>\n                                                                                                                                            <\/div>\n                                        <\/div>\n                                    <\/div>\n                                <\/td>\n                                                                <td class=\"fbdl-list-item\">\n                                    <div>\n                                        8 KB                                    <\/div>\n                                <\/td>\n                                                                                                <td class=\"fbdl-list-item\">\n                                    <div>pdf<\/div>\n                                <\/td>\n                                                                                                                                                                <td class=\"fbdl-list-last-item\">\n                                    <a href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/ESC-7-Clubs-societies-and-associations.pdf\" target=\"_blank\" download\n                                        rel=\"noopener noreferrer\">\n                                        Download                                    <\/a>\n                                <\/td>\n                                                            <\/tr>\n                                                                                                                                            \n                            <tr>\n                                <td class=\"fbdl-list-first-item\">\n                                    <div class=\"fbdl-list-item-icon\">\n                                                                                <div class=\"fbdl-list-item-icon-wrapper\">\n                                            <img decoding=\"async\" src=\"https:\/\/www.gov.fk\/taxation\/wp-content\/plugins\/filebird-document-library-pro\/blocks\/assets\/icons\/pdf.svg\"\n                                                alt=\"\">\n                                        <\/div>\n                                                                                <div class=\"fbdl-list-item-title\">\n                                            <div>\n                                                <a href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/ESC-6-Use-of-company-vehicles-amended-02-05-11.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\n                                                    ESC 6 &#8211; Use of company vehicles &#8211; amended 02-05-11                                                <\/a>\n                                                                                                                                            <\/div>\n                                        <\/div>\n                                    <\/div>\n                                <\/td>\n                                                                <td class=\"fbdl-list-item\">\n                                    <div>\n                                        19 KB                                    <\/div>\n                                <\/td>\n                                                                                                <td class=\"fbdl-list-item\">\n                                    <div>pdf<\/div>\n                                <\/td>\n                                                                                                                                                                <td class=\"fbdl-list-last-item\">\n                                    <a href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/ESC-6-Use-of-company-vehicles-amended-02-05-11.pdf\" target=\"_blank\" download\n                                        rel=\"noopener noreferrer\">\n                                        Download                                    <\/a>\n                                <\/td>\n                                                            <\/tr>\n                                                                                                                                            \n                            <tr>\n                                <td class=\"fbdl-list-first-item\">\n                                    <div class=\"fbdl-list-item-icon\">\n                                                                                <div class=\"fbdl-list-item-icon-wrapper\">\n                                            <img decoding=\"async\" src=\"https:\/\/www.gov.fk\/taxation\/wp-content\/plugins\/filebird-document-library-pro\/blocks\/assets\/icons\/pdf.svg\"\n                                                alt=\"\">\n                                        <\/div>\n                                                                                <div class=\"fbdl-list-item-title\">\n                                            <div>\n                                                <a href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/ESC-3-Pension-income-allocation-for-married-couples.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\n                                                    ESC 3 &#8211; Pension income allocation for married couples                                                <\/a>\n                                                                                                                                            <\/div>\n                                        <\/div>\n                                    <\/div>\n                                <\/td>\n                                                                <td class=\"fbdl-list-item\">\n                                    <div>\n                                        8 KB                                    <\/div>\n                                <\/td>\n                                                                                                <td class=\"fbdl-list-item\">\n                                    <div>pdf<\/div>\n                                <\/td>\n                                                                                                                                                                <td class=\"fbdl-list-last-item\">\n                                    <a href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/ESC-3-Pension-income-allocation-for-married-couples.pdf\" target=\"_blank\" download\n                                        rel=\"noopener noreferrer\">\n                                        Download                                    <\/a>\n                                <\/td>\n                                                            <\/tr>\n                                                    <\/tbody>\n                    <\/table>\n                <\/div>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/div>                                    <\/div>\n         <div class=\"fbdl-pagination\"><\/div>      <\/div>\n   <\/div>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">For an up to date copy of the Registered Charities Index, please&nbsp;<a href=\"https:\/\/www.falklands.gov.fk\/legalservices\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">click here<\/a><\/p>\n<\/div>\n\n\n\n<div style=\"height:4vh\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group alignfull has-background has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"background-color:#f9fafb;padding-top:10vh;padding-bottom:10vh\">\n<h2 class=\"wp-block-heading\">For more information, please contact <br>the Government Taxation Office<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">You\u2019ll find our office hours, location, and full contact details below.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.gov.fk\/taxation\/contact-us\/\">Contact us<\/a><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The Falkland Islands Government has recently published online the laws of the Falkland Islands. For relevant Tax Legislation, click on&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-239","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax Legislation \u2013 Falkland Islands<\/title>\n<meta name=\"description\" content=\"Explore taxation legislation for the Falkland Islands, including Acts, regulations and official tax rules to support compliance and understanding.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gov.fk\/taxation\/legislation\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax Legislation \u2013 Falkland Islands\" \/>\n<meta property=\"og:description\" content=\"Explore taxation legislation for the Falkland Islands, including Acts, regulations and official tax rules to support compliance and understanding.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gov.fk\/taxation\/legislation\/\" \/>\n<meta property=\"og:site_name\" content=\"Government Taxation Office\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-05T13:06:34+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/legislation\\\/\",\"url\":\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/legislation\\\/\",\"name\":\"Tax Legislation \u2013 Falkland Islands\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/#website\"},\"datePublished\":\"2026-02-25T07:32:33+00:00\",\"dateModified\":\"2026-03-05T13:06:34+00:00\",\"description\":\"Explore taxation legislation for the Falkland Islands, including Acts, regulations and official tax rules to support compliance and understanding.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/legislation\\\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/legislation\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/legislation\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Legislation\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/#website\",\"url\":\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/\",\"name\":\"Government Taxation Office\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Tax Legislation \u2013 Falkland Islands","description":"Explore taxation legislation for the Falkland Islands, including Acts, regulations and official tax rules to support compliance and understanding.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.gov.fk\/taxation\/legislation\/","og_locale":"en_GB","og_type":"article","og_title":"Tax Legislation \u2013 Falkland Islands","og_description":"Explore taxation legislation for the Falkland Islands, including Acts, regulations and official tax rules to support compliance and understanding.","og_url":"https:\/\/www.gov.fk\/taxation\/legislation\/","og_site_name":"Government Taxation Office","article_modified_time":"2026-03-05T13:06:34+00:00","twitter_card":"summary_large_image","twitter_misc":{"Estimated reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.gov.fk\/taxation\/legislation\/","url":"https:\/\/www.gov.fk\/taxation\/legislation\/","name":"Tax Legislation \u2013 Falkland Islands","isPartOf":{"@id":"https:\/\/www.gov.fk\/taxation\/#website"},"datePublished":"2026-02-25T07:32:33+00:00","dateModified":"2026-03-05T13:06:34+00:00","description":"Explore taxation legislation for the Falkland Islands, including Acts, regulations and official tax rules to support compliance and understanding.","breadcrumb":{"@id":"https:\/\/www.gov.fk\/taxation\/legislation\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.gov.fk\/taxation\/legislation\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.gov.fk\/taxation\/legislation\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.gov.fk\/taxation\/"},{"@type":"ListItem","position":2,"name":"Legislation"}]},{"@type":"WebSite","@id":"https:\/\/www.gov.fk\/taxation\/#website","url":"https:\/\/www.gov.fk\/taxation\/","name":"Government Taxation Office","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.gov.fk\/taxation\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"}]}},"_links":{"self":[{"href":"https:\/\/www.gov.fk\/taxation\/wp-json\/wp\/v2\/pages\/239","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gov.fk\/taxation\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.gov.fk\/taxation\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.gov.fk\/taxation\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gov.fk\/taxation\/wp-json\/wp\/v2\/comments?post=239"}],"version-history":[{"count":19,"href":"https:\/\/www.gov.fk\/taxation\/wp-json\/wp\/v2\/pages\/239\/revisions"}],"predecessor-version":[{"id":876,"href":"https:\/\/www.gov.fk\/taxation\/wp-json\/wp\/v2\/pages\/239\/revisions\/876"}],"wp:attachment":[{"href":"https:\/\/www.gov.fk\/taxation\/wp-json\/wp\/v2\/media?parent=239"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}