Secondary Legislation under Finance Act 2021

Showing 31 Statutory Instruments linked to this bill.

Designation of Special Tax Sites (Glasgow City Region Investment Zone) Regulations 2026

Reference: 2026 No. 92
Laid before Parliament: 5 February 2026
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2021
SI explanatory text 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”).

Designation of Special Tax Sites (North East of Scotland Investment Zone) Regulations 2026

Reference: 2026 No. 90
Laid before Parliament: 5 February 2026
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2021
SI explanatory text 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”).

Designation of Special Tax Sites (Anglesey Freeport) Regulations 2025

Reference: 2025 No. 1079
Laid before Parliament: 16 October 2025
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2021
SI explanatory text 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”).

Designation of Special Tax Sites (Flintshire and Wrexham Investment Zone) Regulations 2025

Reference: 2025 No. 1080
Laid before Parliament: 16 October 2025
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2021
SI explanatory text 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”).

Finance Act 2021 (Increase in Schedule 26 Penalty Percentages) Regulations 2025

Laid before Parliament: 31 March 2025
Procedure: Draft affirmative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2021
SI explanatory text These Regulations increase the penalties for late payment of tax in Schedule 26 to the Finance Act 2021 ("Schedule 26").

Designation of Special Tax Sites (East Midlands Investment Zone) Regulations 2025

Reference: 2025 No. 111
Laid before Parliament: 5 February 2025
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2021
SI explanatory text 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”) and Part 4 (stamp duty land tax) of the Finance Act 2003 (c. 14) (“FA 2003”).

Penalties for Failure to Pay Tax (Schedule 26 to the Finance Act 2021) (Assessments) Regulations 2024

Reference: 2024 No. 1153
Laid before Parliament: 13 November 2024
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2021
SI explanatory text These Regulations make provision under paragraph 16(2) of Schedule 26 to the Finance Act 2021 for the assessment of penalties for failure to pay tax (“late payment penalties”). That Schedule provides for a two-penalty model for late payment penalties. These Regulations concern the second late payment penalty.

Designation of Special Tax Sites (Celtic Freeport) Regulations 2024

Reference: 2024 No. 1035
Laid before Parliament: 17 October 2024
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2021
SI explanatory text 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”).

Designation of Special Tax Sites (Forth Green Freeport) Regulations 2024

Reference: 2024 No. 671
Laid before Parliament: 22 May 2024
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2021
SI explanatory text 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”).

Designation of Special Tax Sites (Inverness and Cromarty Firth Green Freeport) Regulations 2024

Reference: 2024 No. 380
Laid before Parliament: 18 March 2024
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2021
SI explanatory text 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”).

Designation of Special Tax Sites (Liverpool City Region, West Midlands and North East Investment Zones) Regulations 2024

Reference: 2024 No. 383
Laid before Parliament: 18 March 2024
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2021
SI explanatory text 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”) and Part 4 (stamp duty land tax) of the Finance Act 2003 (c. 14) (“FA 2003”).

Designation of Special Tax Sites (Humber Freeport) Regulations 2024

Reference: 2024 No. 71
Laid before Parliament: 23 January 2024
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2021
SI explanatory text 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”) and Part 4 (stamp duty land tax) of the Finance Act 2003 (c. 14) (“FA 2003”).

Plastic Packaging Tax (General) (Amendment) Regulations 2023

Reference: 2023 No. 622
Laid before Parliament: 9 June 2023
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2021
SI explanatory text These Regulations, which come into force on 1st July 2023, amend the Plastic Packaging Tax (General) Regulations 2022 (S.I. 2022/117) (“the PPT Regulations”) in order to make a change to the way in which tax credits are claimed in respect of plastic packaging tax.

Designation of Freeport Tax Sites (Plymouth and South Devon Freeport) (No. 2) Regulations 2022

Reference: 2022 No. 972
Laid before Parliament: 23 September 2022
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2021
SI explanatory text These Regulations designate an area, known as a “freeport tax site”, as a special area 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”) and Part 4 (stamp duty land tax) of the Finance Act 2003 (c. 14) (“FA 2003”).

Designation of Freeport Tax Sites (Solent Freeport) (No. 2) Regulations 2022

Reference: 2022 No. 973
Laid before Parliament: 23 September 2022
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2021
SI explanatory text These Regulations designate an area, known as a “freeport tax site”, as a special area 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”) and Part 4 (stamp duty land tax) of the Finance Act 2003 (c. 14) (“FA 2003”).

Designation of Freeport Tax Sites (Plymouth and South Devon Freeport) Regulations 2022

Reference: 2022 No. 643
Laid before Parliament: 13 June 2022
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2021
SI explanatory text These Regulations designate areas, known as “freeport 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”) and Part 4 (stamp duty land tax) of the Finance Act 2003 (c. 14) (“FA 2003”).

Finance Act 2021 (Modification of Section 26) (Coronavirus) Regulations 2022

Reference: 2022 No. 275
Laid before Parliament: 16 March 2022
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2021
SI explanatory text These Regulations provide that section 26 of the Finance Act 2021 (c. 26) (“FA 2021”) is to also have effect for the tax year 2022-23. Section 26 FA 2021 provides that no liability to income tax arises in respect of the provision to an employee of a coronavirus diagnostic test, or the payment or reimbursement to or in respect of an employee for the cost of such a test. As enacted section 26 FA 2021 has effect for tax years 2020-21 and 2021-22, and these Regulations extend the effect of that section for the tax year 2022-23.

Hydrocarbon Oil Duties (Consequential Amendments and Transitional Provisions) Regulations 2022

Reference: 2022 No. 234
Laid before Parliament: 8 March 2022
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2021 Finance Act 2022 Hydrocarbon Oil Duties Act 1979 Taxation (Cross-border Trade) Act 2018
SI explanatory text These Regulations make provision relating to restriction on the use of rebated diesel and biofuels to specified categories of machines introduced by the Finance Act 2021 (c. 26) and the Finance Act 2022 (c. 3).

Finance Act 2021, Schedule 33 (Licensing Authorities: Tax Information) Regulations 2022

Reference: 2022 No. 224
Laid before Parliament: 7 March 2022
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2021
SI explanatory text The Regulations, with effect from 4th April 2022, make administrative provision for the purposes of Schedule 33 to the Finance Act 2021 (c. 26) (“the Schedule”).

Designation of Freeport Tax Sites (East Midlands Freeport) Regulations 2022

Reference: 2022 No. 184
Laid before Parliament: 1 March 2022
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2021
SI explanatory text These Regulations designate areas, known as “freeport 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”) and Part 4 (stamp duty land tax) of the Finance Act 2003 (c. 14) (“FA 2003”).

Designation of Freeport Tax Sites (Liverpool City Region Freeport) Regulations 2022

Reference: 2022 No. 185
Laid before Parliament: 1 March 2022
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2021
SI explanatory text These Regulations designate areas, known as “freeport 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”) and Part 4 (stamp duty land tax) of the Finance Act 2003 (c. 14) (“FA 2003”).

Designation of Freeport Tax Sites (Solent Freeport) Regulations 2022

Reference: 2022 No. 186
Laid before Parliament: 1 March 2022
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2021
SI explanatory text These Regulations designate areas, known as “freeport 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”) and Part 4 (stamp duty land tax) of the Finance Act 2003 (c. 14) (“FA 2003”).

Plastic Packaging Tax (General) Regulations 2022

Reference: 2022 No. 117
Laid before Parliament: 9 February 2022
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2021
SI explanatory text The Regulations make provision for plastic packaging tax, introduced by Part 2 of the Finance Act 2021 (c. 26) (“the Act”).

Plastic Packaging Tax (Descriptions of Products) Regulations 2021

Reference: 2021 No. 1417
Laid before Parliament: 13 December 2021
Procedure: Made affirmative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2021
SI explanatory text These Regulations make provision in relation to Plastic Packaging Tax, introduced by the Finance Act 2021 (c. 26) (“the Act”).

Designation of Freeport Tax Sites (Freeport East) Regulations 2021

Reference: 2021 No. 1389
Laid before Parliament: 9 December 2021
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2021
SI explanatory text These Regulations designate areas, known as “freeport 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”) and Part 4 (stamp duty land tax) of the Finance Act 2003 (c. 14) (“FA 2003”).

Designation of Freeport Tax Sites (Humber Freeport) Regulations 2021

Reference: 2021 No. 1193
Laid before Parliament: 29 October 2021
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2021
SI explanatory text These Regulations designate areas, known as “freeport 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”) and Part 4 (stamp duty land tax) of the Finance Act 2003 (c. 14) (“FA 2003”).

Designation of Freeport Tax Sites (Teesside Freeport) Regulations 2021

Reference: 2021 No. 1194
Laid before Parliament: 29 October 2021
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2021
SI explanatory text These Regulations designate areas, known as “freeport 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”) and Part 4 (stamp duty land tax) of the Finance Act 2003 (c. 14) (“FA 2003”).

Designation of Freeport Tax Sites (Thames Freeport) Regulations 2021

Reference: 2021 No. 1195
Laid before Parliament: 29 October 2021
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2021
SI explanatory text These Regulations designate areas, known as “freeport 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”) and Part 4 (stamp duty land tax) of the Finance Act 2003 (c. 14) (“FA 2003”).

Value Added Tax (Distance Selling and Miscellaneous Amendments No. 2) Regulations 2021

Reference: 2021 No. 1165
Laid before Parliament: 25 October 2021
Procedure: Made affirmative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2021 Taxation (Cross-border Trade) Act 2018
SI explanatory text These Regulations amend certain provisions in the Value Added Tax Act 1994 (c. 23) (“VATA”) which concern the application of VAT in relation to goods in Northern Ireland pursuant to the United Kingdom’s obligations under the Protocol on Ireland/Northern Ireland in the EU withdrawal agreement (“the Protocol”).

Value Added Tax (Distance Selling and Miscellaneous Amendments) Regulations 2021

Reference: 2021 No. 1164
Laid before Parliament: 25 October 2021
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2021 Taxation (Cross-border Trade) Act 2018 Value Added Tax Act 1994
SI explanatory text These Regulations amend certain provisions of primary and secondary legislation concerning the VAT treatment of distance selling transactions in Northern Ireland and makes other miscellaneous amendments to provisions relating to VAT.

Corporation Tax (Carry Back of Losses: Temporary Extension) Regulations 2021

Reference: 2021 No. 704
Laid before Parliament: 14 June 2021
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2021
SI explanatory text Section 18 of, and Schedule 2 to, the Finance Act 2021 (ch. 26, “FA21”) provide for a temporary extension to the carry back of trading losses from one year to three years, for losses up to £2,000,000 per 12-month period for companies and groups of companies. This has effect for companies with accounting periods ending between 1 April 2020 and 31 March 2022. A company may not make a claim that exceeds £200,000 unless the total of all other claims made by the company, and any other members of the group of which the company is part, does not exceed £2,000,000. In order to apply this £2,000,000 cap, FA21 requires groups to specify on a loss carry-back allocation statement how the losses are to be applied. These Regulations provide for the requirements for the submission of loss carry-back allocation statements.