Laid - 28 Feb 2025 In Force 23 Mar 2025
This Order provides for the continuation of the Excise (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022 (“the 2022 Order”) until the end of 22nd March 2026. The 2022 Order provides for adjustments of liabilities to excise duty and rights of rebate in respect of excise duty in accordance with …
Laid - 26 Feb 2025 In Force Not stated
Sections 261M to 261O and 261P(1) and (2) of the Financial Services and Markets Act 2000 (c. 8) (“the Act”) make provision about contracts and the rights and liabilities of participants in relation to co-ownership schemes authorised by an authorisation order under section 261D(1) of the Act. Section 261M confers …
Laid - 26 Feb 2025 In Force 19 Mar 2025
These Regulations make an amendment to Chapter 5 of Part 10 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (“ITEPA 2003”), so as to provide that no liability to income tax arises on social security benefits of a description specified in the Regulations.
Laid - 25 Feb 2025 In Force 19 Mar 2025
These Regulations set out tax rules for a new type of investment fund, the Reserved Investor Fund (Contractual Scheme) (“RIF”), and its investors. In addition, they make minor changes to the tax rules for Co-ownership Authorised Contractual Schemes (“CoACS”), a similar type of investment fund.
Laid - 25 Feb 2025 In Force 18 Mar 2025
This Order designates the bodies listed in the Schedule in relation to the financial year ending with 31st March 2025 for the purposes of the Government Resources and Accounts Act 2020 (c. 20). The effect of the designation is that these bodies are required to prepare and present to the …
Laid - 5 Feb 2025 In Force 26 Feb 2025
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 …
Laid - 4 Feb 2025 In Force 26 Feb 2025
These Rules amend the Payment and Electronic Money Institution Insolvency (Scotland) Rules 2022 (S.I. 2022/1239) (“2022 Rules”) which set out the procedure in Scotland for the payment institution special administration process and electronic money institution special administration process under the Payment and Electronic Money Institution Insolvency Regulations 2021 (S.I. 2021/716).
Laid - 30 Jan 2025 In Force Not stated
Regulation 3 of these Regulations amends regulation 3(8) (appropriate regulator) of the DSS regulations to make further provision about who the appropriate regulator is in relation to certain ancillary FMI activities (as defined in regulation 3(6) of the DSS Regulations).
Laid - 23 Jan 2025 In Force 13 Feb 2025
These Regulations make provision for the tax treatment of changes to the benefits payable to members of Parliament, the Senedd and the Northern Ireland Assembly under their respective pension schemes. These changes are the result of rectification exercises, under which members' benefits change between final salary and career average methods …
Laid - 23 Jan 2025 In Force 13 Feb 2025
These Regulations make provision for the tax treatment of changes to the benefits payable to members of Parliament, the Senedd and the Northern Ireland Assembly under their respective pension schemes. These changes are the result of rectification exercises, under which members' benefits change between final salary and career average methods …