Information since 23 Jul 2025, 4:05 a.m.
| Parliamentary Debates |
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Budget Resolutions
56 speeches (189 words) Tuesday 2nd December 2025 - Commons Chamber Department of Health and Social Care Mentions: 1: None any person in connection with loans or quasi-loans falling within Schedule 11 or 12 to the Finance (No. 2) Act - Link to Speech 2: None made amending Schedule A1 to the Taxes Management Act 1970 and repealing Schedule 14 to the Finance (No. 2) Act - Link to Speech |
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Alcohol Duty: UK Wine Sector
31 speeches (8,539 words) Tuesday 11th November 2025 - Westminster Hall HM Treasury Mentions: 1: Charlie Maynard (LD - Witney) In August 2023, through the Finance (No. 2) Act 2023, a new duty system was introduced that required - Link to Speech |
| Select Committee Documents |
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Wednesday 10th December 2025
Report - 57th Report - Government services: Generating income Public Accounts Committee Found: It highlighted its use of the section 102 order of the Finance (no 2) Act 1987 referenced in Managing |
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Tuesday 25th November 2025
Written Evidence - Venture Capital Trust Association FRE0017 - Financing the real economy Financing the real economy - Business and Trade Committee Found: Both sections were inserted into the 2007 Act by the Finance (No. 2) Act 2015. |
| Secondary Legislation |
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Court Funds (Amendment) Rules 2025 These Rules amend the Court Funds Rules 2011 (S.I. 2011/1734) (“the 2011 Rules”). The 2011 Rules govern the administration and management of funds in court by the Accountant General. The primary purpose of these Rules is to provide more detail on differences in treatment between the accounts and investments of sterling deposits and foreign currency deposits. Ministry of Justice Parliamentary Status - Text of Legislation - Made negative Laid: Monday 8th December - In Force: 19 Dec 2025 Found: (1)1982 c. 53, as amended by the Crime and Courts Act 2013 (c. 22) and the Finance (No. 2) Act 2023 |
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Corporation Tax Act 2010 (Part 8C) (Amendment) Regulations 2025 The Regulations amend Part 8C of the Corporation Tax Act 2010 (“CTA 2010”) which was inserted into the CTA 2010 by section 38(3) of Finance (No. 2) Act 2015. Part 8C applies a corporation tax rate of 45% to payments of restitution interest made by the Commissioners for His Majesty’s Revenue and Customs (“HMRC”). HM Treasury Parliamentary Status - Text of Legislation - Made affirmative Laid: Monday 1st December - In Force: Not stated Found: Corporation Tax Act 2010 (“CTA 2010”) which was inserted into the CTA 2010 by section 38(3) of Finance (No. 2) Act |
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Occupational Pension Schemes (Collective Money Purchase Schemes) (Extension to Unconnected Multiple Employer Schemes and Miscellaneous Provisions) Regulations 2025 These Regulations amend the Pension Schemes Act 2021 (c. 1) (“the 2021 Act”) in order to remove the exclusion of pension schemes used, or intended to be used, by two or more employers some or all of which are not connected with each other (“unconnected multiple employer schemes”) from the definition of “qualifying scheme”. This enables such schemes to be “collective money purchase schemes” for the purposes of Part 1 of the 2021 Act, which extends to England and Wales and Scotland. The Regulations also make further provision about such schemes - such as the detail of the authorisation and supervisory regime to which such schemes will be subject, amend the Occupational Pension Schemes (Collective Money Purchase Schemes) Regulation 2022 (S.I. 2022/255) (“the 2022 Regulations”) and make provision for amendments to legislation in relation to schemes providing collective money purchase benefits. Department for Work and Pensions Parliamentary Status - Text of Legislation - Draft affirmative Laid: Thursday 23rd October - In Force: Not stated Found: and S.I. 2005/2053. (30)Section 228ZA was inserted by paragraph 10(1) of Schedule 4 to the Finance (No. 2) Act |
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Designation of Special Tax Sites (Flintshire and Wrexham Investment Zone) Regulations 2025 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 16th October - In Force: 21 Nov 2025 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 (Anglesey Freeport) Regulations 2025 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 16th October - In Force: 21 Nov 2025 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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Alcoholic Products (Repayment Interest Rate) (Alcohol Duty) Regulations 2025 These Regulations specify the rate of interest that has effect for the purposes of Parts 2 and 3 of Schedule 3 to the Finance Act 2001 (c. 9), which deals with interest on amounts payable by His Majesty’s Revenue and Customs (“HMRC”), for the purposes of alcohol duty (the “repayment interest rate”). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 6th August - In Force: 1 Sep 2025 Found: In these Regulations— “alcohol duty” has the meaning given in section 47 of the Finance (No. 2) Act 2023 |
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Global Irregular Migration and Trafficking in Persons Sanctions Regulations 2025 These Regulations are made under the Sanctions and Anti-Money Laundering Act 2018 (c. 13) to establish a sanctions regime for the purpose of preventing and combating people smuggling, trafficking in persons and the instrumentalisation of migration for the purpose of destabilising a country. Foreign, Commonwealth & Development Office Parliamentary Status - Text of Legislation - Made affirmative Laid: Tuesday 22nd July - In Force: 23 Jul 2025 Found: , sections 11, 12, 24(1), Schedule 4, paragraph 2 and Schedule 5, paragraphs 44 and 45; the Finance (No. 2) Act |
| Parliamentary Research |
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NHS pay and pensions - CBP-10374
Oct. 22 2025 Found: 32 HM Treasury, Spring Budget 2023, 21 March 2023 33 Finance Act 2013, section 49 34 Finance (No. 2) Act |
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The National Minimum Wage: Policy and developments - CBP-10353
Oct. 07 2025 Found: pay income tax in the future.27 The government made provision for this in section 3 of the Finance (No. 2) Act |
| Non-Departmental Publications - Guidance and Regulation |
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Nov. 18 2025
HM Revenue & Customs Source Page: Operations you can carry out on alcohol in an excise warehouse Document: Operations you can carry out on alcohol in an excise warehouse (webpage) Guidance and Regulation Found: You can also incorporate additives provided you comply with UK legislation (for example, Finance (No. 2) Act |
| Non-Departmental Publications - News and Communications |
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Oct. 22 2025
Upper Tribunal (Tax and Chancery Chamber) Source Page: Colaingrove Limited v HMRC [2025] UKUT 00360 (TCC) Document: Colaingrove Limited v HMRC (PDF) News and Communications Found: Section 80 VATA was amended by section 4(6) Finance (No 2) Act 2005 with effect from 20 July 2005. |
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Sep. 25 2025
Upper Tribunal (Tax and Chancery Chamber) Source Page: Drinks and Food UK Ltd v HMRC [2025] UKUT 00315 (TCC) Document: Drinks and Food UK Limited v HMRC (PDF) News and Communications Found: Section 2(1)-(2) of the Finance (No 2) Act 1992 contain the powers for the making of regulations to |
| Draft Secondary Legislation |
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The Occupational Pension Schemes (Collective Money Purchase Schemes) (Extension to Unconnected Multiple Employer Schemes and Miscellaneous Provisions) Regulations 2025 These Regulations amend the Pension Schemes Act 2021 (c. 1) (“the 2021 Act”) in order to remove the exclusion of pension schemes used, or intended to be used, by two or more employers some or all of which are not connected with each other (“unconnected multiple employer schemes”) from the definition of “qualifying scheme”. This enables such schemes to be “collective money purchase schemes” for the purposes of Part 1 of the 2021 Act, which extends to England and Wales and Scotland. The Regulations also make further provision about such schemes - such as the detail of the authorisation and supervisory regime to which such schemes will be subject, amend the Occupational Pension Schemes (Collective Money Purchase Schemes) Regulation 2022 (S.I. 2022/255) (“the 2022 Regulations”) and make provision for amendments to legislation in relation to schemes providing collective money purchase benefits. Department for Work and Pensions Found: and S.I. 2005/2053. (30)Section 228ZA was inserted by paragraph 10(1) of Schedule 4 to the Finance (No. 2) Act |