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Secondary Legislation

Laid - 4 Mar 2021 In Force 5 Mar 2021

Customs Tariff (Preferential Trade Arrangements) (EU Exit) (Amendment) Regulations 2021
Department: HM Treasury
Made negative procedure
Parliamentary Status - Legislation

These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (“the Act”) as a consequence of the United Kingdom leaving the European Union. They make amendments to the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (S.I. 2020/1457) to implement preferential customs import duty rates agreed under the …


Secondary Legislation

Laid - 2 Mar 2021 In Force 24 Mar 2021

UK Property Rich Collective Investment Vehicles (Amendment of the Taxation of Chargeable Gains Act 1992) Regulations 2021
Department: HM Treasury
Made negative procedure
Parliamentary Status - Legislation

These Regulations amend Schedule 5AAA to the Taxation of Chargeable Gains Act 1992 (c. 12) (TCGA 1992). Schedule 5AAA (the Schedule) was inserted in TCGA 1992 by Schedule 1 to the Finance Act 2019 (c. 1) which concerns the capital gains tax treatment of disposals of interests in UK land …


Secondary Legislation

Laid - 25 Feb 2021 In Force 19 Mar 2021

Restriction of Public Sector Exit Payments (Revocation) Regulations 2021
Department: HM Treasury
Made negative procedure
Parliamentary Status - Legislation

Secondary Legislation

Laid - 11 Feb 2021 In Force Not stated

Greenhouse Gas Emissions Trading Scheme Auctioning Regulations 2021
Department: HM Treasury
Draft affirmative procedure
Parliamentary Status - Legislation

These Regulations make provision under the Finance Act 2020 for auctions of allowances to emit 1 tonne of carbon dioxide equivalent created under the Greenhouse Gas Emissions Trading Scheme Order 2020.


Secondary Legislation

Laid - 11 Feb 2021 In Force Not stated

Recognised Auction Platforms (Amendment and Miscellaneous Provisions) Regulations 2021
Department: HM Treasury
Draft affirmative procedure
Parliamentary Status - Legislation

These Regulations are made in the exercise of powers in the Financial Services and Markets Act 2000, and the power in section 8 of the European Union (Withdrawal) Act 2018 in order to address failures of retained EU law to operate effectively and other deficiencies arising from the withdrawal of …


Secondary Legislation

Laid - 5 Feb 2021 In Force 1 Apr 2021

Capital Allowances Act 2001 (Car Emissions) (Extension of First-year Allowances) (Amendment) Order 2021
Department: HM Treasury
Made negative procedure
Parliamentary Status - Legislation

This Order amends sections 45D, 45DA, 45E and 104AA of the Capital Allowances Act 2001 (c. 2). These sections set out the conditions to be met to qualify for 100% first-year allowances on expenditure in respect of cars with low carbon dioxide emissions (section 45D), zero-emission goods vehicles (section 45DA) …


Secondary Legislation

Laid - 1 Feb 2021 In Force 22 Feb 2021

Taxation of Coronavirus Support Payments Regulations 2021
Department: HM Treasury
Made negative procedure
Parliamentary Status - Legislation

These Regulations make provision in relation to the taxation of coronavirus support payments.


Secondary Legislation

Laid - 28 Jan 2021 In Force 18 Feb 2021

Pension Schemes (Qualifying Recognised Overseas Pension Schemes) (Gibraltar) (Exclusion of Overseas Transfer Charge) Regulations 2021
Department: HM Treasury
Made negative procedure
Parliamentary Status - Legislation

These Regulations amend section 244C of the Finance Act 2004 to ensure the effective operation of Part 4 of the Act after the withdrawal of the United Kingdom from the European Union. They correct an omission in S.I. 2019/689 to ensure that a recognised transfer or onward transfer to a …


Secondary Legislation

Laid - 21 Jan 2021 In Force 22 Jan 2021

Customs Tariff (Establishment and Suspension of Import Duty) (EU Exit) (Amendment) Regulations 2021
Department: HM Treasury
Made affirmative procedure
Parliamentary Status - Legislation

These Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (the “Act”) and amend the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430) (the “Establishment Regulations”) and the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 …


Secondary Legislation

Laid - 18 Jan 2021 In Force Not stated

Tax Credits, Child Benefit and Guardian's Allowance Up-rating Regulations 2021
Department: HM Treasury
Draft affirmative procedure
Parliamentary Status - Legislation

These Regulations amend the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (S.I. 2002/2005); the Child Tax Credit Regulations 2002 (S.I. 2002/2007); the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002 (S.I. 2002/2008); the Child Benefit (Rates) Regulations 2006 (S.I. 2006/965); the Social Security Contributions and Benefits …


Secondary Legislation

Laid - 18 Jan 2021 In Force 6 Apr 2021

Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2021
Department: HM Treasury
Draft affirmative procedure
Parliamentary Status - Legislation

These Regulations amend the Social Security Contributions and Benefits Act 1992 (c. 4) and corresponding provisions in the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) (“the Acts”), and the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“the Contributions Regulations”). The amendments have effect from 6th April …


Secondary Legislation

Laid - 13 Jan 2021 In Force 3 Feb 2021

Markets in Financial Instruments (Switzerland Equivalence) Regulations 2021
Department: HM Treasury
Made negative procedure
Parliamentary Status - Legislation

These Regulations are made under powers conferred by Article 51(1) of, and paragraph 8(1) of Schedule 3 to, Regulation (EU) No. 600/2014 of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments, as it has effect in the UK (“MiFIR”). These powers have …


Secondary Legislation

Laid - 11 Jan 2021 In Force 31 May 2021

Major Sporting Events (Income Tax Exemption) Regulations 2021
Department: HM Treasury
Draft affirmative procedure
Parliamentary Status - Legislation

These Regulations provide for an exemption from income tax on income earned in the UK in connection with football matches held in the UK as part of the Union des Associations Européennes de Football (UEFA) EURO 2020 final tournament. The exemption applies only to individuals within the meaning of “accredited …


Secondary Legislation

Laid - 11 Jan 2021 In Force Not stated

Scottish Rates of Income Tax (Consequential Amendments) Order 2021
Department: HM Treasury
Draft affirmative procedure
Parliamentary Status - Legislation

This Order amends section 7(5A)(c) of the Finance (No. 2) Act 2005 (c. 22) so that Scottish taxpayers who receive a social security pension lump sum are taxed at the highest Scottish rate that would be applicable for a tax year if income tax were charged at Scottish rates on …


Secondary Legislation

Laid - 11 Jan 2021 In Force Not stated

Local Government Finance Act 1988 (Non-domestic Rating Multipliers) (England) Order 2021
Department: HM Treasury
Made affirmative procedure
Parliamentary Status - Legislation

In relation to England, the small business non-domestic rating multiplier is calculated in accordance with paragraph 3 of Schedule 7 to the Local Government Finance Act 1988 for each financial year when new rating lists are not being compiled.


Secondary Legislation

Laid - 6 Jan 2021 In Force 31 Jan 2021

Whole of Government Accounts (Designation of Bodies) Order 2021
Department: HM Treasury
Made negative procedure
Parliamentary Status - Legislation

This Order designates the bodies listed in the Schedule in relation to the financial year ending on 31st March 2020 for the purposes of the Government Resources and Accounts Act 2000. The effect of designation is that these bodies are required to prepare and present to the Treasury such financial …


Secondary Legislation

Laid - 6 Jan 2021 In Force 1 Feb 2021

Short Selling (Notification Thresholds) Regulations 2021
Department: HM Treasury
Made negative procedure
Parliamentary Status - Legislation

These Regulations amend Article 5(2) of Regulation (EU) No 236/2012 of the European Parliament and of the Council of 14 March 2012 on short selling and certain aspects of credit default swaps, in exercise of the powers in Article 5(4) of that Regulation.


Secondary Legislation

Laid - 31 Dec 2020 In Force 31 Dec 2020

Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Amendment) (EU Exit) Regulations 2020
Department: HM Treasury
Made negative procedure
Parliamentary Status - Legislation

Secondary Legislation

Laid - 30 Dec 2020 In Force Not stated

International Tax Enforcement (Disclosable Arrangements) (Amendment) (No. 2) (EU Exit) Regulations 2020
Department: HM Treasury
Made negative procedure
Parliamentary Status - Legislation

These Regulations amend the International Tax Enforcement (Disclosable Arrangements) Regulations 2020 (S.I. 2020/25) (the “principal Regulations”). The principal Regulations were made in order to implement Council Directive (EU) 2018/822 of 25 May 2018 (OJ No. L139, 5.6.2018, p1), amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the …


Secondary Legislation

Laid - 23 Dec 2020 In Force Not stated

Customs (Modification and Amendment) (EU Exit) Regulation 2020
Department: HM Treasury
Made negative procedure
Parliamentary Status - Legislation

These Regulations are made by the Treasury further to Part 1 of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”). This is an EU Exit statutory instrument.


Secondary Legislation

Laid - 22 Dec 2020 In Force Not stated

Travellers' Allowances and Miscellaneous Provisions (Northern Ireland) (EU Exit) Regulations 2020
Department: HM Treasury
Made negative procedure
Parliamentary Status - Legislation

These Regulations make provisions for travellers bringing excise goods into Northern Ireland which are necessitated by the withdrawal of the United Kingdom from the EU and the provisions of the Northern Ireland Protocol to the Withdrawal Agreement.


Secondary Legislation

Laid - 21 Dec 2020 In Force Not stated

Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020
Department: HM Treasury
Made negative procedure
Parliamentary Status - Legislation

These Regulations amend various statutory instruments relating to value added tax (“VAT”) for the purpose of making changes that are appropriate in consequence of, or otherwise in connection with, the withdrawal of the UK from the EU. They also make associated savings and transitional provisions.


Secondary Legislation

Laid - 21 Dec 2020 In Force Not stated

Customs (Northern Ireland) (EU Exit) Regulations 2020
Department: HM Treasury
Made negative procedure
Parliamentary Status - Legislation

The Regulations are made by the Treasury primarily under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”) as amended by the Taxation (Post-transition Period) Act 2020 (c. 26: “the 2020 Act”). This is an EU Exit statutory instrument. The Regulations make provision in relation to goods chargeable to …


Secondary Legislation

Laid - 21 Dec 2020 In Force Not stated

Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020
Department: HM Treasury
Made negative procedure
Parliamentary Status - Legislation

These Regulations make provision appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU. Specifically, they relate to the Protocol on Ireland/Northern Ireland agreed between the EU and the United Kingdom as part of the Withdrawal Agreement (“the Protocol”). They will come …


Secondary Legislation

Laid - 21 Dec 2020 In Force Not stated

Value Added Tax (Miscellaneous Amendments to the Value Added Tax Act 1994 and Revocation) (EU Exit) Regulations 2020
Department: HM Treasury
Made affirmative procedure
Parliamentary Status - Legislation

These Regulations make provisions that are appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU. Specifically, they relate to the Protocol on Ireland/Northern Ireland agreed between the EU and the United Kingdom as part of the Withdrawal Agreement (“the Protocol”). They …