Secondary Legislation under Finance (No. 2) Act 2023

Showing 15 Statutory Instruments linked to this bill.

Multinational Top-up Tax (Pillar Two Territories, Qualifying Domestic Top-up Taxes and Accredited Qualifying Domestic Top-up Taxes) (Amendment) Regulations 2025

Reference: 2025 No. 783
Laid before Parliament: 2 July 2025
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance (No. 2) Act 2023
SI explanatory text These Regulations amend the Multinational Top-up Tax (Pillar Two Territories, Qualifying Domestic Top-up Taxes and Accredited Qualifying Domestic Top-up Taxes) Regulations 2025 (S.I. 2025/406) (“the 2025 Regulations”).

International Tax Compliance (Amendment) Regulations 2025

Reference: 2025 No. 740
Laid before Parliament: 25 June 2025
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance (No. 2) Act 2023 Finance Act 2002
SI explanatory text These Regulations amend the International Tax Compliance Regulations 2015 (S.I. 2015/878) (“the principal Regulations”) which give effect to agreements and arrangements reached between the United Kingdom and other jurisdictions to improve international tax compliance.

Reporting Cryptoasset Service Providers (Due Diligence and Reporting Requirements) Regulations 2025

Reference: 2025 No. 744
Laid before Parliament: 25 June 2025
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance (No. 2) Act 2023 Finance Act 2002
SI explanatory text These Regulations make provision implementing the rules and commentary set out in the OECD Crypto-Asset Reporting Framework first published in 2022 and subsequently amended in June 2023 and October 2023 (‘the rules’). They impose obligations on certain individuals and entities that make available a trading platform or provide a service effectuating exchanges between cryptoassets and fiat currencies or between one or more forms of certain cryptoassets, where those individuals or entities have a relevant nexus to the UK (‘UK reporting cryptoasset service providers’). UK reporting cryptoasset service providers are required to carry out due diligence on users of their services, to report information about those users to HMRC and to notify those users that the information will be reported to HMRC.

Multinational Top-up Tax (Pillar Two Territories, Qualifying Domestic Top-up Taxes and Accredited Qualifying Domestic Top-up Taxes) Regulations 2025

Reference: 2025 No. 406
Laid before Parliament: 31 March 2025
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance (No. 2) Act 2023
SI explanatory text These Regulations specify territories as Pillar Two territories, and taxes as qualifying domestic top-up taxes and accredited qualifying domestic top-up taxes, in support of the implementation and operation of the Organisation for Economic Co-operation and Development/G20 Inclusive Framework’s Pillar Two model rules.

Alcoholic Products (Excise Duty) (Amendment) Regulations 2024

Reference: 2024 No. 1186
Laid before Parliament: 19 November 2024
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance (No. 2) Act 2023
SI explanatory text These Regulations make amendments to the Alcoholic Products (Excise Duty) Regulations 2023 (“AP(ED)R 2023”) to provide for a single excise duty system for alcoholic products generally, consolidating and replacing the various systems used for individual alcoholic products.

Platform Operators (Due Diligence and Reporting Requirements) (Amendment) Regulations 2024

Reference: 2024 No. 1082
Laid before Parliament: 4 November 2024
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance (No. 2) Act 2023
SI explanatory text These Regulations amend the Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023. Those Regulations make provision implementing the OECD (2020), Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy, OECD, Paris and the OECD (2021), Model Reporting Rules for Digital Platforms: Optional Module for Sale of Goods, OECD, Paris (together the “model rules”).

Special Tax Sites (Applicable Sunset Date) Regulations 2024

Reference: 2024 No. 574
Laid before Parliament: 30 April 2024
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance (No. 2) Act 2023
SI explanatory text These Regulations extend the applicable sunset date for special tax sites.

International Tax Compliance (Amendment) Regulations 2024

Reference: 2024 No. 544
Laid before Parliament: 23 April 2024
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance (No. 2) Act 2023
SI explanatory text These Regulations amend the International Tax Compliance Regulations 2015 (“the principal Regulations”), which give effect to agreements and arrangements reached between the United Kingdom and other jurisdictions in relation to international tax compliance.

Trade Remedies (Amendment) Regulations 2024

Reference: 2024 No. 545
Laid before Parliament: 23 April 2024
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance (No. 2) Act 2023 Taxation (Cross-border Trade) Act 2018
SI explanatory text These Regulations amend the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 (S.I. 2019/450) (the “Dumping and Subsidisation Regulations”), the Trade Remedies (Increase in Imports Causing Serious Injury to UK Producers) (EU Exit) Regulations 2019 (S.I. 2019/449) (the “Safeguards Regulations”) and the Trade Remedies (Reconsideration and Appeals) (EU Exit) Regulations 2019 (S.I. 2019/910) (the “Reconsideration and Appeals Regulations”).

Trade Remedies (Increase in Imports as a Result of a Free Trade Agreement Causing Serious Injury to UK Producers) Regulations 2024

Reference: 2024 No. 519
Laid before Parliament: 16 April 2024
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance (No. 2) Act 2023 Taxation (Cross-border Trade) Act 2018
SI explanatory text These Regulations are made under sections 13 and 32 of, and Schedule 5 to the Taxation (Cross-border Trade) Act 2018 (“the Act”), as applied by Schedule 5A to that Act in relation to bilateral safeguarding remedies.

Income Tax (Tax Treatment of Carer Support Payment and Exemption of Social Security Benefits) Regulations 2023

Reference: 2023 No. 1148
Laid before Parliament: 27 October 2023
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance (No. 2) Act 2023 Finance Act 2020
SI explanatory text These Regulations make amendments and provide for a modification to Part 10 of, and Schedule 1 to, the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (“ITEPA”), so as to provide that the Scottish carer support payment is a social security benefit chargeable to income tax and that no liability to income tax arises on certain other social security benefits specified in the Regulations.

Trade Remedies (Dumping and Subsidisation) (Amendment) (No. 2) Regulations 2023

Reference: 2023 No. 955
Laid before Parliament: 4 September 2023
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance (No. 2) Act 2023 Taxation (Cross-border Trade) Act 2018
SI explanatory text These Regulations amend Part 12 of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 (S.I. 2019/450 as amended) (“the Dumping and Subsidisation Regulations”). The Dumping and Subsidisation Regulations implement part of the United Kingdom trade remedies system.

Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023

Reference: 2023 No. 817
Laid before Parliament: 19 July 2023
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance (No. 2) Act 2023 Finance Act 2002
SI explanatory text These regulations make provision implementing the OECD (2020), Model Rules for Reporting by Platform Operators with respect to Sellers in the Sharing and Gig Economy, OECD, Paris and the OECD (2021), Model Reporting Rules for Digital Platforms: Optional Module for Sale of Goods, OECD, Paris (together the ‘model rules’). They impose obligations on certain persons who operate digital platforms (known as ‘reporting platform operators’). Reporting platform operators are required to carry out due diligence on users of their platform (known as ‘sellers’), to report information about the sellers to HMRC and to provide a copy of the information to the sellers themselves.

Transfer Pricing Records Regulations 2023

Reference: 2023 No. 818
Laid before Parliament: 19 July 2023
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance (No. 2) Act 2023 Finance Act 1998 Taxes Management Act 1970
SI explanatory text These Regulations give effect to the record keeping requirements in the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022.

Alcoholic Products (Excise Duty) Regulations 2023

Reference: 2023 No. 806
Laid before Parliament: 17 July 2023
Procedure: Made negative
Parliament Page Legislation Text
Enabling Acts
Finance (No. 2) Act 2023
SI explanatory text These Regulations provide for a single excise duty system for alcoholic products generally, consolidating and replacing the various systems used for individual alcoholic products. Duty is based on the volume and strength of the finished product. These Regulations also make provision for reliefs from excise duty.