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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
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) (āthe 2025 Regulationsā).
International Tax Compliance (Amendment) Regulations 2025
SI explanatory text
These Regulations amend the International Tax Compliance Regulations 2015 (S.I. 2015/878) (āthe principal Regulationsā) 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
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 (āthe rulesā). 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 (āUK reporting cryptoasset service providersā). 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
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 Frameworkās Pillar Two model rules.
SI explanatory text
These Regulations make amendments to the Alcoholic Products (Excise Duty) Regulations 2023 (āAP(ED)R 2023ā) 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
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 āmodel rulesā).
Special Tax Sites (Applicable Sunset Date) Regulations 2024
SI explanatory text
These Regulations amend the International Tax Compliance Regulations 2015 (āthe principal Regulationsā), which give effect to agreements and arrangements reached between the United Kingdom and other jurisdictions in relation to international tax compliance.
SI explanatory text
These Regulations amend the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019 (S.I. 2019/450) (the āDumping and Subsidisation Regulationsā), the Trade Remedies (Increase in Imports Causing Serious Injury to UK Producers) (EU Exit) Regulations 2019 (S.I. 2019/449) (the āSafeguards Regulationsā) and the Trade Remedies (Reconsideration and Appeals) (EU Exit) Regulations 2019 (S.I. 2019/910) (the āReconsideration and Appeals Regulationsā).
Trade Remedies (Increase in Imports as a Result of a Free Trade Agreement Causing Serious Injury to UK Producers) Regulations 2024
SI explanatory text
These Regulations are made under sections 13 and 32 of, and Schedule 5 to the Taxation (Cross-border Trade) Act 2018 (āthe Actā), as applied by Schedule 5A to that Act in relationāto bilateral safeguarding remedies.
Income Tax (Tax Treatment of Carer Support Payment and Exemption of Social Security Benefits) Regulations 2023
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) (āITEPAā), 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
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) (āthe Dumping and Subsidisation Regulationsā). The Dumping and Subsidisation Regulations implement part of the United Kingdom trade remedies system.
Platform Operators (Due Diligence and Reporting Requirements) Regulations 2023
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 āmodel rulesā). They impose obligations on certain persons who operate digital platforms (known as āreporting platform operatorsā). Reporting platform operators are required to carry out due diligence on users of their platform (known as āsellersā), to report information about the sellers to HMRC and to provide a copy of the information to the sellers themselves.
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.
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.