Procurement Act 2023

[^key-39aa92716bd9ed4c73a0cd94eade95da]: Words in Sch. 7 para. 1(d) substituted (7.4.2026) by Employment Rights Act 2025 (c. 36), s. 159(3), Sch. 10 para. 93(3) (with s. 147 Sch. 11); S.I. 2026/323, reg. 4(1)(55)(e)

Procurement and covered procurement

Contracting authorities

Public contracts

Valuation of contracts

Mixed procurement: above and below threshold

Utilities contracts

Defence and security contracts

Concession contracts

Light touch contracts

Mixed procurement: special regime contracts

Covered procurement only in accordance with this Act

Covered procurement: objectives

The national procurement policy statement

The Wales procurement policy statement

Planned procurement notices

Preliminary market engagement

Preliminary market engagement notices

Duty to consider lots

Award of public contracts following a competitive tendering procedure

Competitive tendering procedures

Tender notices and associated tender documents

Conditions of participation

Award criteria

Refining award criteria

Sub-contracting specifications

Excluding suppliers from a competitive award

Excluding suppliers from a competitive flexible procedure

Excluding suppliers by reference to sub-contractors

Excluding a supplier that is a threat to national security

Excluding suppliers for improper behaviour

Modifying a section 19 procurement

Reserving contracts to supported employment providers

Reserving contracts to public service mutuals

Competitive award by reference to dynamic markets

Dynamic markets: establishment

Dynamic markets: membership

Dynamic markets: removing members from the market

Dynamic markets: fees

Dynamic market notices

Qualifying utilities dynamic market notices: no duty to publish a tender notice

Direct award in special cases

Direct award to protect life, etc

Switching to direct award

Transparency notices

Frameworks

Frameworks: competitive selection process

Frameworks: maximum term

Frameworks: implied terms

Open frameworks

Contract award notices and assessment summaries

Standstill periods on the award of contracts

Key performance indicators

Contract details notices and publication of contracts

Time limits

Procurement termination notices

Technical specifications

Meaning of excluded and excludable supplier

Considering whether a supplier is excluded or excludable

Notification of exclusion of supplier

Investigations of supplier: exclusion grounds

Investigations under section 60: reports

Debarment list

Debarment decisions: interim relief

Debarment list: application for removal

Debarment decisions: appeals

Debarment proceedings and closed material procedure

Electronic invoicing: implied term

Implied payment terms in public contracts

Payments compliance notices

Assessment of contract performance

Sub-contracting: directions

Implied payment terms in sub-contracts

Modifying a public contract

Contract change notices

Voluntary standstill period on the modification of contracts

Publication of modifications

Implied right to terminate public contracts

Terminating public contracts: national security

Contract termination notices

Conflicts of interest: duty to identify

Conflicts of interest: duty to mitigate

Conflicts assessments

Regulated below-threshold contracts

Regulated below-threshold contracts: procedure

Regulated below-threshold contracts: duty to consider small and medium-sized enterprises

Regulated below-threshold contracts: notices

Regulated below-threshold contracts: implied payment terms

Treaty state suppliers

Treaty state suppliers: non-discrimination

Treaty state suppliers: non-discrimination in Scotland

Trade disputes

Pipeline notices

General exemptions from duties to publish or disclose information

Notices, documents and information: regulations and online system

Electronic communications

Information relating to a procurement

Record-keeping

Post-contractual remedies: set aside conditions

Duties under this Act enforceable in civil proceedings

Automatic suspension of the entry into or modification of contracts

Interim remedies

Pre-contractual remedies

Post-contractual remedies

Post-contractual remedies: set aside conditions

Time limits on claims

Part 9 proceedings and closed material procedure

Procurement investigations

Recommendations following procurement investigations

Guidance following procurement investigations

Welsh Ministers: restrictions on the exercise of powers

Northern Ireland department: restrictions on the exercise of powers

Minister of the Crown: restrictions on the exercise of powers

Definitions relating to procurement arrangements

Powers relating to procurement arrangements

Disapplication of duty in section 17 of the Local Government Act 1988

Single source defence contracts

Concurrent powers and the Government of Wales Act 2006

Repeals etc

General

Regulations

National security

Defence and security contracts

Power to make consequential, etc, provision

Extent

Commencement

Short title

General

Vertical arrangements

Horizontal arrangements

Defence and security contracts

Utilities contracts

General

Land and buildings etc

Utilities contracts

Electronic communications services

Alternative dispute resolution

Legal services

Financial services

Employment

Emergency services

Public passenger transport services

Research and development services

Gas and heat

National security

Offences committed outside the United Kingdom

Defence and security contracts

Utilities contracts

Concession contracts

Commercial contracts of the City of London

General rule

Frameworks

Concession contracts

Anti-avoidance

Cases where estimate not possible

Gas and heat

Electricity

Water

Transport

Ports and airports

Extraction of oil and gas and exploration for, or extraction of, coal or other solid fuels

Interpretation of Schedule

Single suppliers

Commodities

Advantageous terms on insolvency

Urgency

User choice contracts

Defence and security

Corporate manslaughter or corporate homicide

Terrorism

Theft, fraud, bribery etc

Labour market, slavery and human trafficking offences

Organised crime

Tax offences

Cartel offence

Ancillary offences

Offences committed outside the United Kingdom

National security

Misconduct in relation to tax

Competition law infringements

Equivalents outside the United Kingdom

Primary legislation

Excluded matters

Definitions

Labour market misconduct

Environmental misconduct

Insolvency, bankruptcy, etc

Potential competition infringements

Professional misconduct

Breach of contract and poor performance

National security

Excluded matters

Definitions

Provided for in the contract

Urgency and the protection of life, etc

Unforeseeable circumstances

Materialisation of a known risk

Additional goods, services or works

Transfer on corporate restructuring

Defence authority contracts

Definition of qualifying defence contract

Primary legislation

Subordinate legislation

Power to disapply this Act in relation to procurement by NHS in England

120A

• (1) The Welsh Ministers may, in relation to regulated health service procurement in Wales, by regulations make provision for the purpose of disapplying any provision of this Act.

• (2) In subsection (1)—

• (a) “regulated health service procurement in Wales” means the procurement of goods or services by a relevant authority that is subject to provision made under section 10A of the National Health Service (Wales) Act 2006 (c. 42) (procurement of services etc. as part of the NHS in Wales), whether or not that provision is in force;

• (b) “relevant authority has the meaning given in that section.

General

Vertical arrangements

Horizontal arrangements

Utilities contracts

General

Land and buildings etc

Broadcasting

Electronic communications services

Alternative dispute resolution

Legal services

Financial services

Employment

Emergency services

Public passenger transport services

Research and development services

International agreements and organisations

National security

Intelligence activities

Defence and security contracts

Concession contracts

Commercial contracts of the City of London

General rule

Frameworks

Concession contracts

Anti-avoidance

Cases where estimate not possible

Labour market, slavery and human trafficking offences

Water

Transport

Ports and airports

Extraction of oil and gas and exploration for, or extraction of, coal or other solid fuels

Interpretation of Schedule

Prototypes and development

Single suppliers

Additional or repeat goods, services or works

Commodities

Advantageous terms on insolvency

Urgency

User choice contracts

Defence and security

Corporate manslaughter or corporate homicide

Terrorism

Theft, fraud, bribery etc

Labour market, slavery and human trafficking offences

Organised crime

Tax offences

Cartel offence

Ancillary offences

Offences committed outside the United Kingdom

National security

Misconduct in relation to tax

Competition law infringements

Equivalents outside the United Kingdom

Excluded matters

Definitions

Labour market misconduct

Environmental misconduct

Insolvency, bankruptcy, etc

Potential competition infringements

Breach of contract and poor performance

Acting improperly in procurement

National security

Excluded matters

Definitions

Provided for in the contract

Urgency and the protection of life, etc

Unforeseeable circumstances

Materialisation of a known risk

Additional goods, services or works

Transfer on corporate restructuring

Defence authority contracts

Definition of qualifying defence contract

Primary legislation

Subordinate legislation

Power to disapply this Act in relation to procurement by NHS in England

Vertical arrangements

Land and buildings etc

Broadcasting

Electronic communications services

Alternative dispute resolution

Legal services

Financial services

Employment

Emergency services

Public passenger transport services

Research and development services

International agreements and organisations

Defence and security contracts

Utilities contracts

Concession contracts

Commercial contracts of the City of London

General rule

Frameworks

Concession contracts

Anti-avoidance

Cases where estimate not possible

Gas and heat

Electricity

Water

Transport

Ports and airports

Extraction of oil and gas and exploration for, or extraction of, coal or other solid fuels

Interpretation of Schedule

Prototypes and development

Single suppliers

Additional or repeat goods, services or works

Commodities

Advantageous terms on insolvency

Urgency

User choice contracts

Defence and security

Corporate manslaughter or corporate homicide

Terrorism

Theft, fraud, bribery etc

Organised crime

Tax offences

Cartel offence

Ancillary offences

Offences committed outside the United Kingdom

National security

Misconduct in relation to tax

Competition law infringements

Equivalents outside the United Kingdom

Failure to cooperate with investigation

Excluded matters

Definitions

Labour market misconduct

Environmental misconduct

Insolvency, bankruptcy, etc

Potential competition infringements

Professional misconduct

Breach of contract and poor performance

Acting improperly in procurement

National security

Excluded matters

Definitions

Provided for in the contract

Urgency and the protection of life, etc

Unforeseeable circumstances

Materialisation of a known risk

Additional goods, services or works

Transfer on corporate restructuring

Defence authority contracts

Pricing of qualifying defence contracts

Subordinate legislation

General

Land and buildings etc

Broadcasting

Electronic communications services

Alternative dispute resolution

Legal services

Financial services

Employment

Emergency services

Public passenger transport services

Research and development services

International agreements and organisations

National security

Intelligence activities

Utilities contracts

Concession contracts

Commercial contracts of the City of London

General rule

Frameworks

Concession contracts

Anti-avoidance

Cases where estimate not possible

Gas and heat

Electricity

Water

Transport

Ports and airports

Extraction of oil and gas and exploration for, or extraction of, coal or other solid fuels

Interpretation of Schedule

Prototypes and development

Single suppliers

Additional or repeat goods, services or works

Commodities

Advantageous terms on insolvency

Urgency

User choice contracts

Defence and security

Corporate manslaughter or corporate homicide

Terrorism

Theft, fraud, bribery etc

Labour market, slavery and human trafficking offences

Tax offences

Cartel offence

Ancillary offences

National security

Misconduct in relation to tax

Competition law infringements

Equivalents outside the United Kingdom

Failure to cooperate with investigation

Excluded matters

Definitions

Labour market misconduct

Environmental misconduct

Insolvency, bankruptcy, etc

Potential competition infringements

Professional misconduct

Breach of contract and poor performance

Acting improperly in procurement

National security

Excluded matters

Definitions

Provided for in the contract

Urgency and the protection of life, etc

Unforeseeable circumstances

Materialisation of a known risk

Additional goods, services or works

Transfer on corporate restructuring

Defence authority contracts

Interpretation

A1

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Primary legislation

Subordinate legislation

Public contracts

Valuation of contracts

Mixed procurement: above and below threshold

Utilities contracts

Defence and security contracts

Concession contracts

Light touch contracts

Mixed procurement: special regime contracts

Covered procurement only in accordance with this Act

Covered procurement: objectives

The national procurement policy statement

The Wales procurement policy statement

Planned procurement notices

Preliminary market engagement

Preliminary market engagement notices

Duty to consider lots

Award of public contracts following a competitive tendering procedure

Competitive tendering procedures

Tender notices and associated tender documents

Conditions of participation

Award criteria

Refining award criteria

Sub-contracting specifications

Excluding suppliers from a competitive award

Excluding suppliers from a competitive flexible procedure

Excluding suppliers by reference to sub-contractors

Excluding a supplier that is a threat to national security

Excluding suppliers for improper behaviour

Modifying a section 19 procurement

Reserving contracts to supported employment providers

Competitive award by reference to dynamic markets

Dynamic markets: establishment

Dynamic markets: membership

Dynamic markets: removing members from the market

Dynamic markets: fees

Dynamic market notices

Qualifying utilities dynamic market notices: no duty to publish a tender notice

Direct award in special cases

Direct award to protect life, etc

Switching to direct award

Transparency notices

Frameworks

Frameworks: competitive selection process

Frameworks: maximum term

Frameworks: implied terms

Open frameworks

Contract award notices and assessment summaries

Standstill periods on the award of contracts

Key performance indicators

Contract details notices and publication of contracts

Time limits

Procurement termination notices

Technical specifications

Meaning of excluded and excludable supplier

Considering whether a supplier is excluded or excludable

Notification of exclusion of supplier

Investigations of supplier: exclusion grounds

Investigations under section 60: reports

Debarment list

Debarment decisions: interim relief

Debarment list: application for removal

Debarment decisions: appeals

Debarment proceedings and closed material procedure

Electronic invoicing: implied term

Implied payment terms in public contracts

Payments compliance notices

Assessment of contract performance

Sub-contracting: directions

Implied payment terms in sub-contracts

Modifying a public contract

Contract change notices

Voluntary standstill period on the modification of contracts

Publication of modifications

Implied right to terminate public contracts

Terminating public contracts: national security

Contract termination notices

Conflicts of interest: duty to identify

Conflicts of interest: duty to mitigate

Conflicts assessments

Regulated below-threshold contracts

Regulated below-threshold contracts: procedure

Regulated below-threshold contracts: duty to consider small and medium-sized enterprises

Regulated below-threshold contracts: notices

Regulated below-threshold contracts: implied payment terms

Treaty state suppliers

Treaty state suppliers: non-discrimination in Scotland

Trade disputes

Pipeline notices

General exemptions from duties to publish or disclose information

Notices, documents and information: regulations and online system

Electronic communications

Information relating to a procurement

Record-keeping

Data protection

Duties under this Act enforceable in civil proceedings

Automatic suspension of the entry into or modification of contracts

Interim remedies

Pre-contractual remedies

Post-contractual remedies

Post-contractual remedies: set aside conditions

Time limits on claims

Part 9 proceedings and closed material procedure

Procurement investigations

Recommendations following procurement investigations

Repeals etc

115A

• (1) This Act applies, without modification, where a devolved Scottish authority carries out procurement under a reserved procurement arrangement, a devolved Welsh procurement arrangement or a transferred Northern Ireland procurement arrangement, and as part of that procurement arrangement a contract is to be awarded following a procedure or other selection process carried out—

• (a) jointly by that authority and one or more contracting authority which is not a devolved Scottish authority, or

• (b) by a centralised procurement authority or equivalent body.

• (2) In respect of procurement not falling within subsection (1) but to which subsection (3) applies—

• (a) the provisions of this Act specified in column (1) of the Table in Schedule 9A apply in relation to that procurement, and

• (b) where there is a modification specified in column (2) in respect of a provision specified in column (1), that provision applies subject to that modification.

• (3) This subsection applies in relation to procurement carried out by a devolved Scottish authority under a reserved procurement arrangement, a devolved Welsh arrangement or a transferred Northern Ireland procurement, and as part of that procurement arrangement a contract is to be awarded—

• (a) in accordance with a framework or similar arrangement, or

• (b) by reference to a dynamic market, a utilities dynamic market or similar arrangement.

• (4) This section applies only to a devolved Scottish authority which is—

• (a) a contracting authority within the meaning of regulation 2(1) of the Public Contracts (Scotland) Regulations 2015, or

• (b) a utility within the meaning of regulation 4 of the Utilities Contracts (Scotland) Regulations 2016.

Disapplication of duty in section 17 of the Local Government Act 1988

Concurrent powers and the Government of Wales Act 2006

Repeals etc

Power to disapply this Act in relation to procurement by NHS in England

General

General

General rule

Frameworks

Concession contracts

Anti-avoidance

Cases where estimate not possible

Gas and heat

Electricity

Water

Transport

Ports and airports

Extraction of oil and gas and exploration for, or extraction of, coal or other solid fuels

Interpretation of Schedule

Prototypes and development

Schedule 9A

Definition of qualifying defence contract

B1

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26

The Strategic Partnership and Cooperation Agreement between the United Kingdom of Great Britain and Northern Ireland and the Republic of Kazakhstan signed at Astana on 24 April 2024.

27

The Agreement on Partnership and Cooperation between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of Iraq signed at London on 14 January 2025.

Regulated below-threshold contracts: duty to consider small and medium-sized enterprises

Regulated below-threshold contracts: notices

Regulated below-threshold contracts: implied payment terms

Treaty state suppliers

Treaty state suppliers: non-discrimination

Treaty state suppliers: non-discrimination in Scotland

Trade disputes

Pipeline notices

General exemptions from duties to publish or disclose information

Notices, documents and information: regulations and online system

Electronic communications

Information relating to a procurement

Record-keeping

Data protection

Duties under this Act enforceable in civil proceedings

Automatic suspension of the entry into or modification of contracts

Interim remedies

Pre-contractual remedies

Post-contractual remedies

Time limits on claims

Part 9 proceedings and closed material procedure

Procurement investigations

Recommendations following procurement investigations

Guidance following procurement investigations

Welsh Ministers: restrictions on the exercise of powers

Disapplication of duty in section 17 of the Local Government Act 1988

Single source defence contracts

Power to disapply this Act in relation to procurement by NHS in England

General

General

General rule

Frameworks

Concession contracts

Anti-avoidance

Cases where estimate not possible

Gas and heat

Electricity

Water

Transport

Ports and airports

Extraction of oil and gas and exploration for, or extraction of, coal or other solid fuels

Interpretation of Schedule

Prototypes and development

Definition of qualifying defence contract

Procurement and covered procurement

Part 5A — Outsourcing: protection of workers

83A

• (1) This Part provides for a Minister of the Crown, the Scottish Ministers and the Welsh Ministers to make provision for the protection of workers in relation to relevant outsourcing contracts (see section 83B).

• (2) Accordingly, in this Part, “appropriate authority”—

• (a) means—

• (i) a Minister of the Crown,

• (ii) the Scottish Ministers, or

• (iii) the Welsh Ministers, and

• (b) does not include a Northern Ireland department.

• (3) In addition to the restrictions in section 113, a Minister of the Crown—

• (a) may exercise a power under this Part for the purpose of regulating devolved Scottish authorities only in relation to joint or centralised procurement under a reserved procurement arrangement;

• (b) may not exercise a power under this Part for the purpose of regulating joint or centralised procurement under a devolved Scottish procurement arrangement.

• (4) The Scottish Ministers—

• (a) may only exercise a power under this Part for the purpose of regulating—

• (i) devolved Scottish authorities, or

• (ii) procurement under a devolved Scottish procurement arrangement;

• (b) may not exercise a power under this Part for the purpose of regulating—

• (i) joint or centralised procurement under a reserved procurement arrangement, or

• (ii) joint or centralised procurement under a devolved Welsh procurement arrangement.

• (5) In addition to the restrictions in section 111, the Welsh Ministers—

• (a) may exercise a power under this Part for the purpose of regulating devolved Scottish authorities only in relation to joint or centralised procurement under a devolved Welsh procurement arrangement;

• (b) may not exercise a power under this Part for the purpose of regulating joint or centralised procurement under a devolved Scottish procurement arrangement.

• (6) This Part does not apply in relation to—

• (a) a private utility;

• (b) a person referred to in regulation 4(1)(b) of the Utilities Contracts (Scotland) Regulations 2016 (S.S.I. 2016/49);

• (c) a devolved Welsh authority listed in Schedule 1 of the Social Partnership and Public Procurement (Wales) Act 2023 (asc 1);

• (d) procurement under a transferred Northern Ireland procurement arrangement, except to the extent that the procurement—

• (i) is carried out by a devolved Scottish authority, and

• (ii) is not joint or centralised;

• (e) a transferred Northern Ireland authority, except in relation to—

• (i) procurement under a reserved procurement arrangement,

• (ii) procurement under a devolved Scottish procurement arrangement, or

• (iii) procurement under a devolved Welsh procurement arrangement.

• (7) For the purposes of this section, procurement under a procurement arrangement is “joint or centralised” if as part of that procurement arrangement a contract is to be awarded following a procedure or other selection process carried out—

• (a) jointly by a devolved Scottish authority and another contracting authority which is not a devolved Scottish authority, or

• (b) by a centralised procurement authority or equivalent body.

83B

• (1) In this Part, “relevant outsourcing contract” means a contract in relation to which conditions A to C are met.

• (2) Condition A is met where the contract—

• (a) is a public contract under this Act, or

• (b) is a contract regulated by Scottish procurement legislation.

• (3) Condition B is met where the contract—

• (a) is a contract for the supply of services that include the performance of functions that are or have previously been performed by the contracting authority, or

• (b) is—

• (i) in the case of a public contract, a framework for the future award of a contract referred to in paragraph (a), or

• (ii) in the case of a contract regulated by Scottish procurement legislation, a framework agreement the purpose of which is to establish the terms governing a contract referred to in paragraph (a).

• (4) Condition C is met where the functions referred to in subsection (3)(a) are, or are expected to be, performed by individuals (“transferring workers”) who—

• (a) in performing the functions, are employed by the supplier or a sub-contractor under a worker’s contract, and

• (b) were employed by the contracting authority under a worker’s contract in performing functions of the same kind.

• (5) For the purposes of this Part—

• (a) “contract regulated by Scottish procurement legislation” means a contract the procurement of which by a devolved Scottish authority is regulated by Scottish procurement legislation;

• (b) in relation to a contract regulated by Scottish procurement legislation—

• (i) “contracting authority” means a devolved Scottish authority that is a contracting authority within the meaning of the relevant Scottish procurement legislation;

• (ii) “framework agreement” has the same meaning as in the relevant Scottish procurement legislation;

• (iii) “supplier” means an economic operator within the meaning of the relevant Scottish procurement legislation;

• (iv) “the relevant Scottish procurement legislation” means the Scottish procurement legislation regulating the procurement of the contract.

83C

• (1) An appropriate authority may by regulations specify provision to be included in a relevant outsourcing contract for the purpose of ensuring that—

• (a) transferring workers of a specified description are treated no less favourably as workers of the supplier or a sub-contractor than they were as workers of the contracting authority, and

• (b) workers of the supplier or a sub-contractor who are not transferring workers and are of a specified description are treated no less favourably than those transferring workers.

• (2) In carrying out the procurement of a relevant outsourcing contract, the contracting authority must—

• (a) take all reasonable steps to ensure that provision specified under subsection (1) is included in the contract;

• (b) where provision specified under subsection (1) is included in the contract, take all reasonable steps to secure that such provision is complied with.

• (3) Subsection (2) does not apply—

• (a) where the contracting authority or the relevant outsourcing contract is of a specified description, or

• (b) in specified circumstances.

• (4) In this section, “specified” means specified in regulations made by an appropriate authority.

83D

• (1) An appropriate authority must prepare and publish a code of practice containing guidance to contracting authorities for the purpose of ensuring that, where a contracting authority carries out the procurement of a relevant outsourcing contract—

• (a) transferring workers of a description specified in the code are treated no less favourably as workers of the supplier or a sub-contractor than they were as workers of the contracting authority, and

• (b) workers of the supplier or a sub-contractor who are not transferring workers and are of a description specified in the code are treated no less favourably than those transferring workers.

• (2) An appropriate authority—

• (a) may amend or replace a code published by it under subsection (1), and

• (b) must publish any amended or replacement code.

• (3) A code published under subsection (1) or (2) must—

• (a) in the case of a code published by a Minister of the Crown, be laid before Parliament;

• (b) in the case of a code published by the Scottish Ministers, be laid before the Scottish Parliament;

• (c) in the case of a code published by the Welsh Ministers, be laid before Senedd Cymru.

• (4) In carrying out the procurement of a relevant outsourcing contract, the contracting authority must have regard to the code of practice for the time being published under subsection (1) or (2).

• (5) This section does not require an appropriate authority to do anything which the authority does not have power to do (see section 83A and Part 11).

83E

• (1) In this Part—

• “appropriate authority” has the meaning given in section 83A(2);

• “contract regulated by Scottish procurement legislation” has the meaning given in section 83B(5)(a);

• “relevant outsourcing contract” has the meaning given in section 83B;

• “transferring worker”, in relation to a relevant outsourcing contract, has the meaning given in section 83B(4);

• “worker” and “worker’s contract” have the same meaning as in the Employment Rights Act 1996 (see section 230 of that Act).

• (2) For the purposes of this Part, in relation to a contract regulated by Scottish procurement legislation, “contracting authority”, “framework agreement”, “supplier” and “the relevant Scottish procurement legislation” have the meaning given in section 83B(5)(b).

83F

The Scottish Ministers may by regulations modify section 83A, 83B or 83E in consequence of a modification of Scottish procurement legislation.

Disapplication of duty in section 17 of the Local Government Act 1988

Power to make consequential, etc, provision

General

General

General rule

Frameworks

Concession contracts

Anti-avoidance

Cases where estimate not possible

Gas and heat

Electricity

Water

Transport

Ports and airports

Extraction of oil and gas and exploration for, or extraction of, coal or other solid fuels

Interpretation of Schedule

Prototypes and development

Definition of qualifying defence contract

C1

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28

The Comprehensive Economic and Trade Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of India, signed at Buckinghamshire on 24 July 2025.