Law of Gibraltar

The law of Gibraltar is a combination of common law and statute, and is based heavily upon English law.

The English Law (Application) Act 1962 stipulates that English common law will apply to Gibraltar unless overridden by Gibraltar law. However, as Gibraltar is a self-governing British overseas territory, it maintains its own independent tax status and its parliament can enact laws independently of the United Kingdom.

Constitution
The Gibraltar Constitution Order 2006 replaced the Gibraltar Constitution Order 1969.

Legislation
The legislature is the Gibraltar Parliament (formerly called the Gibraltar House of Assembly). It replaced the Gibraltar Legislative Council which replaced the Governor-in-Council.

The gazette is the Gibraltar Gazette.

List of legislation
Ordinances:
 * The Census of Population Ordinance, Gibraltar, 1868 (No 2)
 * The Press Ordinance, Gibraltar, 1869 (No 1)
 * The Governor's Salary Ordinance 1873 (No 1)
 * The Foreign Recruiting Ordinance 1876 (No 1 of 1877)
 * The Extradition Ordinance, Gibraltar, 1877 (No 2)
 * The Exportation of Arms Ordinance 1878 (No 1)
 * Dog Ordinance, Gibraltar, 1880 (No 1)
 * The Petty Debt Ordinance, Gibraltar, 1881 (No 1)
 * The Forgery of Money Orders Ordinance, Gibraltar, 1882 (No 1)
 * The Stamp Ordinance, Gibraltar, 1882 (No 2)
 * The Tresspass Ordinance, Gibraltar, 1883 (No 1)
 * The Gibraltar Market Ordinance 1883 (No 2)
 * The Petroleum Ordinance, Gibraltar, 1884 (No 1)

Acts of the Gibraltar Legislative Council:
 * The English Law (Application) Act 1962

Cases and reports
Collections of law reports include:
 * The Gibraltar Law Reports. These reports cover cases from a period that begins in 1812. For the purpose of citation, the name of these reports may be abbreviated to "Gib LR".

Courts and judiciary
There is a Court of Appeal for Gibraltar, a Supreme Court of Gibraltar, and a Magistrates' Court. There is a Chief Justice.

Legal practitioners
There is a fused profession. It has two branches, barristers and solicitors. The two branches are not separate, have identical rights of audience, can both be approached directly by clients, and can both be members of firms. The Gibraltar Bar Council replaced the Gibraltar Bar Association (or Bar Association of Gibraltar).

Criminal law
As to the criminal law of Gibraltar generally, see the Crimes Act 2011 (No 2011–23). This Act repealed and replaced the Criminal Offences Act (No 1960–17), the Drugs (Misuse) Act (No 1973–06), the Crimes (Computer Hacking) Act 2009 (No 2009–44), the Dangerous Dogs Act 2003 (No 2003–03), and the Crimes (Indecent Photographs with Children) Act 2009 (No 2009–40).

As to criminal procedure in Gibraltar, see the Criminal Procedure and Evidence Act 2011 (No 2011–24). This Act repealed and replaced the Criminal Procedure Act (No 1961–24) and the Crimes (Vulnerable Witnesses) Act 2009 (No 2009–34).

As to extradition, see the Extradition Act 2018 (No 2018–29) and the Extradition Arrest Warrant Act 2004 (No 2004–04). As to the return of fugitive offenders, see the Fugitive Offenders Act 2002 (No 2002–15).

As to the proceeds of crime, see the Proceeds of Crime Act 2015 (No 2015–22). As to drug traffiking offences, see the Drug Trafficking Offences Act (No 1995–06). As to criminal libel, see Part V of the Defamation Act (No 1960–36).

Taxation
As to income tax, see the Income Tax Act 2010 (No 2010–21). This Act repealed and replaced the Companies (Taxations and Concessions) Act 1983 (No 1983–13) and the Income Tax Act 1952 (No 1952–11), except section 41A. As to social insurance contributions, see the Social Security (Insurance) Act (No 1955–14). As to stamp duties, see the Stamp Duties Act 2005 (No 2005–73). As to import duty, see Part V of the Imports and Exports Act 1986 (No 1986–21).

As to the implementation of the Convention on Mutual Administrative Assistance in Tax Matters, see the Taxation (Mutual Administrative Assistance) Act 2014 (No 2014–06).