Information since 24 Jan 2026, 2:55 a.m.
| Parliamentary Debates |
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Finance (No. 2) Bill (Second sitting)
83 speeches (18,679 words) Committee stage: 2nd sitting Tuesday 27th January 2026 - Public Bill Committees HM Treasury Mentions: 1: James Wild (Con - North West Norfolk) Clause 50 will amend parts of the Finance (No. 2) Act 2023 and implement the multinational top-up tax - Link to Speech 2: Lucy Rigby (Lab - Northampton North) effect.’”This amendment extends the deadline for making an election to which Schedule 15 of the Finance (No. 2) Act - Link to Speech |
| Secondary Legislation |
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Publication of Information About Tax Avoidance Schemes (Legally Privileged Communications Declarations) Regulations 2026 These Regulations set out the requirements that a declaration made under section 209 of the Finance Act 2026 must meet. Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 2nd June - In Force: 23 Jun 2026 Found: Section 316C of the Finance Act 2004 (c. 12), paragraph 36 of Schedule 17 to the Finance (No. 2) Act |
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Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2026 These Regulations amend and modify primary and subordinate legislation to make further consequential provision in connection with the removal of the lifetime allowance and the lifetime allowance charge by the Finance (No. 2) Act 2023 (c. 30) and the Finance Act 2024 (c. 3). HM Treasury Parliamentary Status - Text of Legislation - Draft affirmative Laid: Monday 1st June - In Force: Not stated Found: connection with the removal of the lifetime allowance and the lifetime allowance charge by the Finance (No. 2) Act |
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Taxes (Interest Rate) (Amendment) Regulations 2026 These Regulations amend the Taxes (Interest Rate) Regulations 1989/1297 (“1989 Regulations”). The 1989 regulations specify rates of interest for the purposes of the enactments specified in section 178(2) of the Finance Act 1989 (c. 26). The amendments made by these Regulations specify the applicable rates of interest for unpaid and overpaid amounts of multinational top-tax and domestic top-up tax. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 26th March - In Force: 17 Apr 2026 Found: .—(1) For the purposes of paragraph 33 of Schedule 14 to the Finance (No. 2) Act 2023(3), with respect |
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Corporate Interest Restriction (Electronic Communications) (Amendment) Regulations 2026 These Regulations amend the Corporate Interest Restriction (Electronic Communications) Regulations 2022 (“the 2022 Regulations”). The 2022 Regulations make provision for certain notices and returns relating to the corporate interest restriction to be sent to HMRC via an approved method of electronic communication. These Regulations make consequential amendments to the administration of the corporate interest restriction following the amendments to Schedule 7A to the Taxation (International and Other Provisions) Act 2010 made by section 61 of Part 1 of the Finance Act 2026 (c. 11). Those amendments remove the requirement for a worldwide group to make appointments or revocations of their reporting company by notice to His Majesty’s Revenue and Customs with effect for periods of account ending on or after 31st March 2026. Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 26th March - In Force: 1 Apr 2026 Found: Revenue and Customs. (3)2010 c. 8; Schedule 7A was inserted by paragraph 2 of Schedule 5 to the Finance (No. 2) Act |
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Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 These Regulations make provision in relation to a new excise duty for vaping products. They are intended to be read in conjunction with the Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026 (S.I. 2026/338). Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 25th March - In Force: Not stated Found: point” has the meaning given by section 1 of the F(No. 2)A 1992; “F(No. 2)A 1992” means the Finance (No. 2) Act |
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Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026 These Regulations make provision in relation to a new excise duty for vaping products. They are intended to be read in conjunction with the Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026 (S.I. 2026/331). Parliamentary Status - Text of Legislation - Made affirmative Laid: Wednesday 25th March - In Force: 1 Apr 2026 Found: General Reliefs) Act 1979(10); “excise duty point” has the meaning given by section 1 of the Finance (No. 2) Act |
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Income Tax (Digital Obligations) Regulations 2026 These Regulations make provision requiring the use of software to deliver information relating to income tax to His Majesty’s Revenue and Customs (“HMRC”) and to keep related records. Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 24th March - In Force: 1 Apr 2026 Found: Schedule A1 was inserted by section 60 of the Finance (No. 2) Act 2017 (c. 32) and amended by paragraph |
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Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2026 These Regulations amend the Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations (S.I. 2024/320) (“the 2024 Regulations”). Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 10th March - In Force: 1 Apr 2026 Found: the Finance Act 2016 (c. 24) and Part 15E was inserted by paragraph 1 of Schedule 6 to the Finance (No. 2) Act |
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Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) (Temporary Continuation of 2022 Order and Adjustments) Order 2026 This Order, which comes into force on 23rd March 2026, makes temporary adjustments to the liabilities to excise duty (and, where applicable, the rights to rebate in respect of such duty) in respect of liquid fuels that are chargeable by virtue of the Hydrocarbon Oil Duties Act 1979 (c. 5) (“the Oil Act”). The adjustments made by this Order are all in the form of a deduction from the amount payable (or an addition to the amount of rebate allowable) of a specified percentage not exceeding 10 per cent. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 26th February - In Force: 23 Mar 2026 Found: and amended by paragraph 11 of Schedule 21 to the Finance Act 2021 and section 319(5) of the Finance (No. 2) Act |
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Education (Student Fees, Awards, Support and Loan Repayments) (Amendment) Regulations 2026 These Regulations amend various instruments relating to student finance. Department for Education Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 12th February - In Force: Not stated Found: Schedule 26 was amended by section 335 of the Finance (No. 2) Act 2023 (c. 30) and by S.I. 2025/589. |
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Income Tax (Tax Treatment of Scottish Carer Supplement and Exemption of Carer’s Additional Person Payment) Regulations 2026 These Regulations make amendments to Part 10 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) in consequence of two new social security benefits introduced by the Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025 (S.S.I. 2025/340) from 15th March 2026. The amendments ensure the Scottish Carer Supplement is chargeable to income tax and exempt the Carer’s Additional Person Payment from income tax. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 5th February - In Force: 15 Mar 2026 Found: by section 13(1) and (2)(d) of the Finance Act 2020(1) and section 27(1) and (4)(b) of the Finance (No. 2) Act |
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Designation of Special Tax Sites (Glasgow City Region Investment Zone) Regulations 2026 These Regulations designate areas, known as “special tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 5th February - In Force: 26 Feb 2026 Found: Section 113 was amended by section 331 of, and paragraph 19 of Schedule 23 to, the Finance (No. 2) Act |
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Designation of Special Tax Sites (North East of Scotland Investment Zone) Regulations 2026 These Regulations designate areas, known as a “special tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 5th February - In Force: 26 Feb 2026 Found: Section 113 was amended by section 331 of, and paragraph 19 of Schedule 23 to, the Finance (No. 2) Act |
| Parliamentary Research |
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Direct taxes: Rates and allowances for 2026/27 - CBP-10618
Apr. 07 2026 Found: Statutory provision was made by sections 331-2 of Finance (No.2) Act 2023, and subsequent regulations |
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Making Tax Digital: Developments since 2020 - CBP-10573
Mar. 12 2026 Found: Provision for MTD for income tax is included in sections 60 to 62 and schedule 14 of the Finance (No. 2) Act |
| Department Publications - Transparency |
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Monday 18th May 2026
Department for Education Source Page: Lifelong learning entitlement (LLE): secondary legislation Document: (PDF) Found: Schedule 3 to the Finance Act 2013 (c. 29), paragraph 10(2) and 13(3)(f) of Schedule 2 to the Finance (No. 2) Act |
| Department Publications - Guidance |
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Wednesday 1st April 2026
Cabinet Office Source Page: Spend controls framework Document: chapter 3 of the managing public money guidance (PDF) Found: 66 • restructuring of charges can sometimes be achieved by an order under s.102 of the Finance (no 2) Act |
| Department Publications - Policy and Engagement |
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Wednesday 1st April 2026
Ministry of Housing, Communities and Local Government Source Page: Direction on the rent standard 2026 Document: (PDF) Found: has been amended by the Finance Act 2009, the Finance Act 2013, the Finance Act 2014 and the Finance (No. 2) Act |
| Non-Departmental Publications - Guidance and Regulation |
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Mar. 31 2026
HM Revenue & Customs Source Page: Extra-Statutory Concessions: ex-Inland Revenue Document: (PDF) Guidance and Regulation Found: CTTA Capital Transfer Tax Act DLTA Development Land Tax Act FA Finance Act F (No 2) A Finance (No 2) Act |
| Draft Secondary Legislation |
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The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2026 These Regulations amend and modify primary and subordinate legislation to make further consequential provision in connection with the removal of the lifetime allowance and the lifetime allowance charge by the Finance (No. 2) Act 2023 (c. 30) and the Finance Act 2024 (c. 3). HM Treasury Found: connection with the removal of the lifetime allowance and the lifetime allowance charge by the Finance (No. 2) Act |
| Deposited Papers |
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Wednesday 28th January 2026
Source Page: Letter dated 23/01/2026 from Dan Tomlinson MP to Carolyn Harris MP and others regarding the powers contained in the Finance Bill 2025-26. 25p. Document: 26.01.22_Delegated_Powers_Letter_FB25-26.pdf (PDF) Found: Clause 213 subsection (3) substitutes for paragraphs 39 to 44 of Part 2 of Schedule 17 to Finance (No.2) Act |
| Scottish Parliamentary Debates |
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Finance (No 2) Bill
31 speeches (14,592 words) Tuesday 27th January 2026 - Committee Mentions: 1: Thomson, Michelle (SNP - Falkirk East) However, for private landlords who are subject to section 24 of the Finance (No 2) Act 2015, all rent - Link to Speech |
| Welsh Government Publications |
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Monday 27th April 2026
Source Page: The Education Maintenance Allowance (Wales) Scheme 2026 to 2027 Document: The Education Maintenance Allowance (Wales) Scheme 2026 to 2027 (PDF) Found: Schedule 3, paragraph 2(2), the Finance Act 2014 (c. 26), Schedule 17(3), paragraph 19 and the Finance (No. 2) Act |