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Secondary Legislation

Laid - 26 Mar 2024 In Force Not stated

Customs Tariff (Preferential Trade Arrangements) (Comprehensive and Progressive Agreement for Trans-Pacific Partnership) (Amendment) Regulations 2024
Department: HM Treasury
Made negative
Parliamentary Status - Legislation

These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22).


Secondary Legislation

Laid - 21 Mar 2024 In Force 11 Apr 2024

Customs (Tariff and Miscellaneous Amendments) Regulations 2024
Department: HM Treasury
Made negative
Parliamentary Status - Legislation

These Regulations amend the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (S.I. 2020/1435) (“the Suspensions Regulations”) and the Customs (Additional Duty) (Russia and Belarus) Regulations 2022 (S.I. 2022/376) (“the Additional Duty Regulations”).


Secondary Legislation

Laid - 20 Mar 2024 In Force 11 Apr 2024

Investment Allowance and Cluster Area Allowance (Investment Expenditure) (Amendment) Regulations 2024
Department: HM Treasury
Made negative
Parliamentary Status - Legislation

The Finance Act 2015 introduced the Supplementary Charge Investment Allowance and Cluster Area Allowance. The allowances are available to oil and gas companies investing in upstream production in the United Kingdom and on the United Kingdom Continental Shelf. The allowances were initially only available for capital expenditure.


Secondary Legislation

Laid - 18 Mar 2024 In Force 8 Apr 2024

Designation of Special Tax Sites (Inverness and Cromarty Firth Green Freeport) Regulations 2024
Department: HM Treasury
Made negative
Parliamentary Status - Legislation

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”).


Secondary Legislation

Laid - 18 Mar 2024 In Force 8 Apr 2024

Designation of Special Tax Sites (Liverpool City Region, West Midlands and North East Investment Zones) Regulations 2024
Department: HM Treasury
Made negative
Parliamentary Status - Legislation

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 …


Secondary Legislation

Laid - 15 Mar 2024 In Force 6 Apr 2024

Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) Order 2024
Department: HM Treasury
Made negative
Parliamentary Status - Legislation

This Order amends the Finance Act 2004 (c. 12) by inserting a new section 236ZA. This section provides that where an individual has, at the end of the pension input period, service in a reformed public service pension scheme arrangement (“reformed arrangement”) and a public service pension scheme legacy arrangement …


Secondary Legislation

Laid - 15 Mar 2024 In Force 6 Apr 2024

Social Security (Class 2 National Insurance Contributions) (Consequential Amendments and Savings) Regulations 2024
Department: HM Treasury
Made negative
Parliamentary Status - Legislation

These Regulations make consequential provisions and savings following the introduction of treating self-employed earners with profits at or above the small profits threshold as having actually paid Class 2 National Insurance contributions (NICs) and removal of liability to pay Class 2 NICs.


Secondary Legislation

Laid - 14 Mar 2024 In Force 6 Apr 2024

Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2024
Department: HM Treasury
Made negative
Parliamentary Status - Legislation

References in this Explanatory Note to “FA” followed by a year are to the Finance Act of that year.


Secondary Legislation

Laid - 12 Mar 2024 In Force 6 Apr 2024

Individual Savings Account (Amendment) Regulations 2024
Department: HM Treasury
Made negative
Parliamentary Status - Legislation

These Regulations amend the Individual Savings Account Regulations 1998 by:


Secondary Legislation

Laid - 12 Mar 2024 In Force 6 Apr 2024

Child Trust Funds (Amendment) Regulations 2024
Department: HM Treasury
Made negative
Parliamentary Status - Legislation

These Regulations amend the Child Trust Funds Regulations 2004 by: