Robuta

https://knowledgenavigator.pwc.com/vat-gst-global/news/updated-explanatory-notes-to-customs-tariff/ Updated explanatory notes to customs tariff explanatory notesupdatedcustomstariff https://www.ons.gov.uk/methodology/classificationsandstandards/otherclassifications/nationalstatisticscountryclassification/explanatorynotesandcodingguidelines Explanatory notes and coding guidelines - Office for National Statistics explanatory notescoding guidelinesofficenationalstatistics https://op.europa.eu/et/publication-detail/-/publication/52d1a731-deab-11ef-be2a-01aa75ed71a1/language-en Explanatory notes to the Combined Nomenclature of the European Union - Publications Office of the EU explanatory notes https://knowledgenavigator.pwc.com/vat-uk/news/commission-updates-explanatory-notes-to-the-combined-nomenclature/ Commission updates Explanatory Notes to the Combined Nomenclature explanatory notescommissionupdatescombinednomenclature https://www.legislation.gov.uk/asp/2004/6/notes/division/4/2/1/1 Nature Conservation (Scotland) Act 2004 - Explanatory Notes nature conservationscotlandactexplanatorynotes https://www.legislation.gov.uk/cy/asp/2019/17/notes/division/2/10/10 Transport (Scotland) Act 2019 - Explanatory Notes transport scotlandactexplanatorynotes https://www.legislation.gov.uk/asp/2009/1/notes/division/5/13/3 Scottish Parliamentary Pensions Act 2009 - Explanatory Notes scottishparliamentarypensionsactexplanatory https://www.legislation.gov.uk/asp/2003/5/notes/division/2/8 Protection of Children (Scotland) Act 2003 - Explanatory Notes protection of childrenscotlandactexplanatorynotes https://www.legislation.gov.uk/mwa/2009/1/notes/division/2/1/2/13 Learning and Skills (Wales) Measure 2009 - Explanatory Notes learning and skillswalesmeasureexplanatorynotes https://www.legislation.gov.uk/nia/2001/11/notes/division/7/1 Adoption (Intercountry Aspects) (Northern Ireland) 2001 - Explanatory Notes northern irelandadoptionaspectsexplanatorynotes https://www.legislation.gov.uk/anaw/2016/6/notes/division/3/4/20 Tax Collection and Management (Wales) Act 2016 - Explanatory Notes tax collectionmanagementwalesactexplanatory https://www.legislation.gov.uk/ukpga/2005/19/notes/division/5/3/8/1/5 Gambling Act 2005 - Explanatory Notes gambling actexplanatorynotes https://www.legislation.gov.uk/nia/2001/14/notes/division/6/7/6 Trustee Act (Northern Ireland) 2001 - Explanatory Notes northern irelandtrusteeactexplanatorynotes https://www.legislation.gov.uk/asp/2010/16/notes/division/4/2/2/2/1 Legal Services (Scotland) Act 2010 - Explanatory Notes legal servicesscotlandactexplanatorynotes https://www.legislation.gov.uk/asp/2022/8/notes/division/2/5/1 Coronavirus (Recovery and Reform) (Scotland) Act 2022 - Explanatory Notes coronavirusrecoveryreformscotlandact https://www.legislation.gov.uk/asp/2014/12/notes/division/3/3/4/1 Procurement Reform (Scotland) Act 2014 - Explanatory Notes procurement reformscotlandactexplanatorynotes https://www.legislation.gov.uk/asc/2025/4/notes/division/3/4/2/3 Disused Mine and Quarry Tips (Wales) Act 2025 - Explanatory Notes mine and quarrydisusedtipswalesact https://www.legislation.gov.uk/asp/2007/3/notes/division/2/1/8/1/3 Bankruptcy and Diligence etc. (Scotland) Act 2007 - Explanatory Notes bankruptcydiligenceetcscotlandact https://www.legislation.gov.uk/asp/2019/10/notes/division/3/9/5 Fuel Poverty (Targets, Definition and Strategy) (Scotland) Act 2019 - Explanatory Notes fuel povertytargetsdefinition https://www.legislation.gov.uk/anaw/2015/1/notes/division/4/2/5 Higher Education (Wales) Act 2015 - Explanatory Notes higher educationwalesactexplanatorynotes https://www.legislation.gov.uk/asp/2014/18/notes/division/3/3/1/1/6 Courts Reform (Scotland) Act 2014 - Explanatory Notes courtsreformscotlandactexplanatory https://www.legislation.gov.uk/asc/2022/1/notes/division/3/1/2 Tertiary Education and Research (Wales) Act 2022 - Explanatory Notes education and researchtertiarywalesactexplanatory https://www.legislation.gov.uk/asp/2022/9/notes/division/2/1/9/10 Fireworks and Pyrotechnic Articles (Scotland) Act 2022 - Explanatory Notes fireworkspyrotechnicarticlesscotlandact https://www.legislation.gov.uk/nia/2010/16/notes/division/5/1/1/19 Debt Relief Act (Northern Ireland) 2010 - Explanatory Notes debt reliefnorthern irelandactexplanatorynotes https://www.legislation.gov.uk/asp/2006/14/notes/division/2/1/5/2 Local Electoral Administration and Registration Services (Scotland) Act 2006 - Explanatory Notes registration serviceslocalelectoraladministration https://www.legislation.gov.uk/asp/2014/19/notes/division/5/5 Historic Environment Scotland Act 2014 - Explanatory Notes historic environment scotlandactexplanatorynotes https://www.legislation.gov.uk/asp/2010/17/notes/division/3/5 Housing (Scotland) Act 2010 - Explanatory Notes housingscotlandactexplanatorynotes https://www.legislation.gov.uk/asp/2000/5/notes/division/1/3/4/28 Abolition of Feudal Tenure etc. (Scotland) Act 2000 - Explanatory Notes abolitionfeudaltenureetcscotland https://www.legislation.gov.uk/anaw/2016/1/notes/division/3/9/13 Renting Homes (Wales) Act 2016 - Explanatory Notes rentinghomeswalesactexplanatory https://www.legislation.gov.uk/asp/2003/13/notes/division/3/1/1 Mental Health (Care and Treatment) (Scotland) Act 2003 - Explanatory Notes mental health caretreatmentscotlandactexplanatory https://www.legislation.gov.uk/asp/2009/5/notes/division/3/10 Health Boards (Membership and Elections) (Scotland) Act 2009 - Explanatory Notes health boardsmembershipelectionsscotlandact https://www.legislation.gov.uk/nia/2014/10/notes/contents Budget (No. 2) Act (Northern Ireland) 2014 - Explanatory Notes northern irelandbudgetactexplanatorynotes https://www.legislation.gov.uk/asp/2006/10/notes/division/3/8 Police, Public Order and Criminal Justice (Scotland) Act 2006 - Explanatory Notes public ordercriminal justicepolice https://www.legislation.gov.uk/nia/2011/25/notes/division/5/6/5 Planning Act (Northern Ireland) 2011 - Explanatory Notes planning actnorthern irelandexplanatorynotes https://www.legislation.gov.uk/nia/2016/30/notes/division/5 Budget (No. 2) Act (Northern Ireland) 2016 - Explanatory Notes northern irelandbudgetactexplanatorynotes https://www.legislation.gov.uk/asp/2015/6/notes/division/3/9/7 Community Empowerment (Scotland) Act 2015 - Explanatory Notes community empowermentscotlandactexplanatorynotes https://www.legislation.gov.uk/asp/2018/9/notes/division/2/2/data.xht?view=snippet&wrap=true Social Security (Scotland) Act 2018 (asp 9) - Explanatory Notes social security scotlandactaspexplanatorynotes https://www.legislation.gov.uk/asp/2005/12/notes/division/3/2/3/6 Transport (Scotland) Act 2005 - Explanatory Notes transport scotlandactexplanatorynotes https://www.legislation.gov.uk/asp/2016/1/notes/division/2/1/2/1/7 Criminal Justice (Scotland) Act 2016 - Explanatory Notes criminal justicescotlandactexplanatorynotes https://www.legislation.gov.uk/asc/2023/1/notes/division/2/3/3/7 Social Partnership and Public Procurement (Wales) Act 2023 - Explanatory Notes social partnershippublic procurementwalesactexplanatory https://www.legislation.gov.uk/anaw/2019/4/notes/division/1 Legislation (Wales) Act 2019 - Explanatory Notes legislationwalesactexplanatorynotes https://www.legislation.gov.uk/asp/2007/3/notes/division/2/1/9/1/4 Bankruptcy and Diligence etc. (Scotland) Act 2007 - Explanatory Notes bankruptcydiligenceetcscotlandact https://www.legislation.gov.uk/asc/2024/4/notes/division/1/6 Senedd Cymru (Members and Elections) Act 2024 - Explanatory Notes senedd cymrumemberselectionsactexplanatory https://www.legislation.gov.uk/asp/2018/9/notes/division/2/2/1 Social Security (Scotland) Act 2018 - Explanatory Notes social security scotlandactexplanatorynotes https://www.legislation.gov.uk/asp/2007/12/notes/division/3/5/2 Aquaculture and Fisheries (Scotland) Act 2007 - Explanatory Notes aquaculture and fisheriesscotlandactexplanatorynotes https://www.legislation.gov.uk/asp/2003/13/notes/division/3/18/1/4 Mental Health (Care and Treatment) (Scotland) Act 2003 - Explanatory Notes mental health caretreatmentscotlandactexplanatory https://www.legislation.gov.uk/nia/2011/5/notes/contents?view=plain Waste and Contaminated Land (Amendment) Act (Northern Ireland) 2011 - Explanatory Notes contaminated landnorthern irelandwasteamendment https://www.legislation.gov.uk/asp/2014/2/notes/division/3/3/5/1 Landfill Tax (Scotland) Act 2014 - Explanatory Notes landfill taxscotlandactexplanatorynotes https://www.legislation.gov.uk/mwa/2010/3/notes/division/2/6 Red Meat Industry (Wales) Measure 2010 - Explanatory Notes red meatindustrywalesmeasureexplanatory https://www.legislation.gov.uk/asp/2001/6/notes/data.xht?view=snippet&wrap=true Education (Graduate Endowment and Student Support) (Scotland) Act 2001 (asp 6) - Explanatory Notes https://www.legislation.gov.uk/asp/2003/13/notes/division/3/8/1/7/1 Mental Health (Care and Treatment) (Scotland) Act 2003 - Explanatory Notes mental health caretreatmentscotlandactexplanatory https://www.legislation.gov.uk/asp/2020/8/notes/contents Scottish Biometrics Commissioner Act 2020 - Explanatory Notes scottishbiometricscommissioneractexplanatory https://www.legislation.gov.uk/asp/2012/8/notes/division/2/2 Police and Fire Reform (Scotland) Act 2012 - Explanatory Notes police and firereformscotlandactexplanatory https://www.legislation.gov.uk/asp/2003/13/notes/division/3/7/4/7/1 Mental Health (Care and Treatment) (Scotland) Act 2003 - Explanatory Notes mental health caretreatmentscotlandactexplanatory https://www.legislation.gov.uk/asp/2010/16/notes/division/4/2/2/1 Legal Services (Scotland) Act 2010 - Explanatory Notes legal servicesscotlandactexplanatorynotes https://www.legislation.gov.uk/ukpga/2000/35/notes/division/2 Children (Leaving Care) Act 2000 - Explanatory Notes leaving carechildrenactexplanatorynotes https://www.legislation.gov.uk/cy/nia/2011/10/notes/division/4 Local Government Finance Act (Northern Ireland) 2011 - Explanatory Notes local government financenorthern irelandactexplanatorynotes https://www.legislation.gov.uk/asp/2016/11/notes/division/4/1/5/1 Land and Buildings Transaction Tax (Amendment) (Scotland) Act 2016 - Explanatory Notes land and buildingstransaction tax https://www.legislation.gov.uk/asp/2016/15/notes/division/3/1/3/2 Higher Education Governance (Scotland) Act 2016 - Explanatory Notes higher educationgovernancescotlandactexplanatory https://www.legislation.gov.uk/anaw/2016/2/notes/division/4/1/3 Regulation and Inspection of Social Care (Wales) Act 2016 - Explanatory Notes social careregulationinspection https://www.legislation.gov.uk/asp/2003/2/notes/division/2/2/31 Land Reform (Scotland) Act 2003 - Explanatory Notes land reformscotlandactexplanatorynotes https://www.legislation.gov.uk/asp/2016/16/notes/division/3/3 Lobbying (Scotland) Act 2016 - Explanatory Notes lobbyingscotlandactexplanatorynotes https://www.legislation.gov.uk/asp/2019/10/notes/division/3/9/1 Fuel Poverty (Targets, Definition and Strategy) (Scotland) Act 2019 - Explanatory Notes fuel povertytargetsdefinition https://www.legislation.gov.uk/asp/2010/17/notes/division/2 Housing (Scotland) Act 2010 - Explanatory Notes housingscotlandactexplanatorynotes https://www.legislation.gov.uk/asp/2014/11/notes/division/3 Bankruptcy and Debt Advice (Scotland) Act 2014 - Explanatory Notes bankruptcy and debtadvicescotlandactexplanatory https://www.legislation.gov.uk/asp/2010/18/notes/division/2/8?view=plain Alcohol etc. (Scotland) Act 2010 - Explanatory Notes alcoholetcscotlandactexplanatory https://www.legislation.gov.uk/nia/2016/4/notes/division/2/2/12 Public Services Ombudsman Act (Northern Ireland) 2016 - Explanatory Notes public servicesnorthern irelandombudsmanactexplanatory https://www.legislation.gov.uk/asc/2024/3/notes/data.xht?view=snippet&wrap=true Infrastructure (Wales) Act 2024 (asc3) - Explanatory Notes infrastructurewalesactexplanatorynotes https://www.legislation.gov.uk/asp/2006/10/notes/division/3/1/1/2/1 Police, Public Order and Criminal Justice (Scotland) Act 2006 - Explanatory Notes public ordercriminal justicepolice https://www.legislation.gov.uk/anaw/2016/6/notes/division/3/9/3 Tax Collection and Management (Wales) Act 2016 - Explanatory Notes tax collectionmanagementwalesactexplanatory https://www.legislation.gov.uk/asp/2016/8/notes/division/3/3/1 Education (Scotland) Act 2016 - Explanatory Notes education scotlandactexplanatorynotes https://www.legislation.gov.uk/asp/2021/9/notes/division/2/1/2/5 Heat Networks (Scotland) Act 2021 - Explanatory Notes heat networksscotlandactexplanatorynotes https://www.legislation.gov.uk/asp/2001/6/notes/division/2/3 Education (Graduate Endowment and Student Support) (Scotland) Act 2001 - Explanatory Notes student supporteducationgraduateendowment https://www.legislation.gov.uk/anaw/2014/4/notes/contents Social Services and Well-being (Wales) Act 2014 - Explanatory Notes social serviceswell beingwalesactexplanatory https://www.legislation.gov.uk/asp/2010/13/notes/division/2/18/18 Criminal Justice and Licensing (Scotland) Act 2010 - Explanatory Notes criminal justicelicensingscotlandactexplanatory https://www.legislation.gov.uk/asp/2003/2/notes/division/1 Land Reform (Scotland) Act 2003 - Explanatory Notes land reformscotlandactexplanatorynotes https://www.legislation.gov.uk/cy/anaw/2018/5/notes Public Health (Minimum Price for Alcohol) (Wales) Act 2018 - Explanatory Notes public healthminimum price https://www.legislation.gov.uk/anaw/2015/6/notes/division/2/6 Local Government (Wales) Act 2015 - Explanatory Notes local governmentwalesactexplanatorynotes https://www.legislation.gov.uk/nia/2014/5/notes/division/2 Health and Social Care (Amendment) Act (Northern Ireland) 2014 - Explanatory Notes health and social carenorthern irelandamendment https://www.legislation.gov.uk/nia/2011/1/notes/division/6/1/12 Commissioner for Older People Act (Northern Ireland) 2011 - Explanatory Notes commissioner for older peoplenorthern irelandactexplanatorynotes https://www.legislation.gov.uk/asp/2019/13/notes/division/2/1/1/7 Planning (Scotland) Act 2019 - Explanatory Notes planningscotlandactexplanatorynotes https://www.legislation.gov.uk/asp/2004/6/notes/division/4/2/3 Nature Conservation (Scotland) Act 2004 - Explanatory Notes nature conservationscotlandactexplanatorynotes https://www.legislation.gov.uk/asp/2005/2/notes/contents Emergency Workers (Scotland) Act 2005 - Explanatory Notes emergency workersscotlandactexplanatorynotes https://www.legislation.gov.uk/asp/2002/13/notes/division/3/6/2 Freedom of Information (Scotland) Act 2002 - Explanatory Notes freedom of informationscotlandactexplanatorynotes https://www.legislation.gov.uk/asp/2013/11/notes/division/3/3/2/1/1 Land and Buildings Transaction Tax (Scotland) Act 2013 - Explanatory Notes land and buildingstransaction taxscotlandexplanatorynotes https://www.legislation.gov.uk/asp/2011/11/notes/division/3/3 Certification of Death (Scotland) Act 2011 - Explanatory Notes certificationdeathscotlandactexplanatory https://www.legislation.gov.uk/asp/2003/2/notes/division/2/1/27 Land Reform (Scotland) Act 2003 - Explanatory Notes land reformscotlandactexplanatorynotes https://www.legislation.gov.uk/ukpga/2006/26/notes/contents Commons Act 2006 - Explanatory Notes commonsactexplanatorynotes https://www.legislation.gov.uk/asp/2001/15/notes/contents Police and Fire Services (Finance) (Scotland) Act 2001 - Explanatory Notes police and fire servicesfinancescotlandactexplanatory https://www.legislation.gov.uk/anaw/2018/2/notes/contents Additional Learning Needs and Education Tribunal (Wales) Act 2018 - Explanatory Notes additional learning needseducation https://www.legislation.gov.uk/asp/2019/14/notes/division/3/3/2/2 Management of Offenders (Scotland) Act 2019 - Explanatory Notes managementoffendersscotlandactexplanatory https://www.legislation.gov.uk/mwa/2011/3/notes/division/2/10 Domestic Fire Safety (Wales) Measure 2011 - Explanatory Notes domestic firesafetywalesmeasureexplanatory https://www.legislation.gov.uk/asp/2009/9/notes/division/3 Sexual Offences (Scotland) Act 2009 - Explanatory Notes sexual offencesscotlandactexplanatorynotes https://www.legislation.gov.uk/asp/2003/9/notes/division/3/7 Title Conditions (Scotland) Act 2003 - Explanatory Notes titleconditionsscotlandactexplanatory https://www.legislation.gov.uk/asc/2025/4/notes/division/3/2/6/1 Disused Mine and Quarry Tips (Wales) Act 2025 - Explanatory Notes mine and quarrydisusedtipswalesact https://www.legislation.gov.uk/cy/mwa/2010/4/notes/division/1?view=plain National Assembly for Wales (Remuneration) Measure 2010 - Explanatory Notes national assemblywalesremunerationmeasureexplanatory https://www.legislation.gov.uk/nia/2014/2/notes/division/5/9/3 Public Service Pensions Act (Northern Ireland) 2014 - Explanatory Notes public service pensionsnorthern irelandactexplanatorynotes https://www.legislation.gov.uk/nia/2016/24/notes/division/5/5 Licensing Act (Northern Ireland) 2016 - Explanatory Notes northern irelandlicensingactexplanatorynotes https://www.legislation.gov.uk/asp/2020/7/notes/division/3/9/4 Coronavirus (Scotland) Act 2020 - Explanatory Notes coronavirusscotlandactexplanatorynotes https://www.legislation.gov.uk/anaw/2018/1/notes/division/3/3 Abolition of the Right to Buy and Associated Rights (Wales) Act 2018 - Explanatory Notes