Secondary Legislation under Finance Act 2022

Showing 12 Statutory Instruments linked to this bill.

Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2026

Reference: 2026 No. 673
Laid before Parliament: 23 June 2026
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2022
SI explanatory text In this Explanatory Note, references to “FA” followed by a year are to a Finance Act of that year, references to “HMRC” are to the Commissioners for His Majesty’s Revenue and Customs, references to “ITEPA 2003” are to the Income Tax (Earnings and Pensions) Act 2003 (c. 1) and references to “PSPJOA 2022” are to the Public Service Pensions and Judicial Offices Act 2022 (c. 7).

Economic Crime (Anti-Money Laundering) Levy (Amendment) Regulations 2025

Reference: 2025 No. 1146
Laid before Parliament: 4 November 2025
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2022
SI explanatory text These Regulations make provision about the repayment of overpaid amounts of the economic crime (anti-money laundering) levy (“the levy”) which is charged in accordance with Part 3 of the Finance Act 2022 (c. 3). These Regulations amend the Economic Crime (Anti-Money Laundering) Levy Regulations 2022 (S.I. 2022/269, “the 2022 Regulations”).

Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025

Reference: 2025 No. 419
Laid before Parliament: 3 April 2025
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2022
SI explanatory text These Regulations make provision about the tax treatment of unauthorised payments made under public service pension schemes in connection with the Public Service Pensions and Judicial Offices Act 2022 (“PSPJOA 2022”). They also make provision consequential on the abolition of the lifetime allowance.

Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023

Reference: 2023 No. 912
Laid before Parliament: 17 August 2023
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2022
SI explanatory text Part 1 of the Public Service Pensions and Judicial Offices Act 2022 (“PSPJOA 2022”) rectifies unlawful discrimination suffered by members of affected public service pension schemes. Part 1 of PSPJOA 2022 made separate provision for individuals, depending upon whether they were a member of a “Chapter 1 scheme” (public service pension schemes other than judicial schemes and local government schemes), a “Chapter 2 scheme” (judicial pension schemes) or a “Chapter 3 scheme” (local government pension schemes).

Economic Crime (Anti-Money Laundering) Levy (Amendment) Regulations 2023

Laid before Parliament: 27 February 2023
Procedure: Draft affirmative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2022
SI explanatory text These Regulations make provision about the assessment, payment, collection and recovery of the economic crime (anti-money laundering) levy (“the levy”) which is charged in accordance with Part 3 of the Finance Act 2022 (c. 3) for the financial year beginning with April 2022 and subsequent financial years (see section 66 of the Finance Act 2022). These Regulations amend the Economic Crime (Anti-Money Laundering) Levy Regulations 2022 (S.I. 2022/269, “the 2022 Regulations”) to complete the introduction of the levy.

Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023

Reference: 2023 No. 113
Laid before Parliament: 6 February 2023
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2022
SI explanatory text These Regulations make modifications for the purposes of applying the correct tax treatment to public service pension schemes which are affected by the rectification of discrimination provisions contained in the Public Service Pensions and Judicial Offices Act 2022 (c. 7) (“PSPJOA 2022”). Modifications are made to enactments in their application in relation to a relevant person under the authority of section 11(2) and (3) of the Finance Act 2022 (c. 3). Authority for the retrospective effect of certain modifications made by these Regulations is provided for by section 11(4)(a) of the Finance Act 2022.

Finance Act 2022, Schedule 10 (Public Interest Business Protection Tax) (Substitution of Date) Regulations 2022

Reference: 2022 No. 1321
Laid before Parliament: 14 December 2022
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2022
SI explanatory text Schedule 10 to the Finance Act 2022 (c. 3) provides for a tax called the public interest business protection tax. (“PIBPT”). In summary, a person is liable to PIBPT where a specified type of business enters any one of a number of prescribed insolvency procedures (referred to in the Act as “special measures”) and that person has taken steps which deprive the business of the use of its assets and which materially contributed to the business entering special measures or to a significant increase in the cost of the business.

Insurance Contracts (Tax) (Change in Accounting Standards) Regulations 2022

Reference: 2022 No. 1165
Laid before Parliament: 10 November 2022
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2022
SI explanatory text These Regulations made provision in relation to the adoption by insurance companies of International Accounting Standard 17 (“IFRS 17”) issued by the International Accounting Standards Board.

Securitisation Companies and Qualifying Transformer Vehicles (Exemption from Stamp Duties) Regulations 2022

Reference: 2022 No. 464
Laid before Parliament: 26 April 2022
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2022
SI explanatory text These Regulations provide an exemption from all stamp duties on the transfer of capital market investments issued as part of capital market arrangements by qualifying transformer vehicles and specified securitisation companies.

Economic Crime (Anti-Money Laundering) Levy Regulations 2022

Reference: 2022 No. 269
Laid before Parliament: 11 March 2022
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2022
SI explanatory text These Regulations make provision about the assessment, payment, collection and recovery of the economic crime (anti-money laundering) levy (“the levy”) which is charged in accordance with Part 3 of the Finance Act 2022 (c. 3) for the financial year beginning with April 2022 and subsequent financial years (see section 66 of the Finance Act 2022).

Residential Property Developer Tax (Allocation of Allowance) Regulations 2022

Reference: 2022 No. 266
Laid before Parliament: 10 March 2022
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance Act 2022
SI explanatory text These Regulations make provision in relation to the allocation of the allowance that is deducted from profits chargeable to the residential property developer tax.

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).