Laid - 29 Oct 2025 In Force 20 Nov 2025
These Regulations provide for exemptions from capital gains tax, corporation tax and income tax and a relief from inheritance tax for payments received under the Post Office Capture Redress Scheme and for payments made to nominated individuals.
Laid - 29 Oct 2025 In Force 20 Nov 2025
These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) to provide that a payment made to persons under the Post Office Capture Redress Scheme or to nominated individuals is disregarded in the calculation of earnings for the purpose of establishing liability to Class 1 National Insurance Contributions.
Laid - 27 Oct 2025 In Force Not stated
This Order amends the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001 (S.I. 2001/544) (“the Regulated Activities Order”) so that the provision of Environmental, Social or Governance (“ESG”) ratings becomes a regulated activity within the meaning of the Financial Services and Markets Act 2000 (c. 8).
Laid - 20 Oct 2025 In Force Not stated
Section 1 of the Financial Services and Markets Act 2023 (c. 29) revokes assimilated law referred to in Schedule 1 to that Act.
Laid - 16 Oct 2025 In Force 21 Nov 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”).
Laid - 16 Oct 2025 In Force 21 Nov 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”).
Laid - 16 Oct 2025 In Force 1 Apr 2026
These Regulations provide a definition for the term “qualifying retail, hospitality or leisure hereditament” for the purposes of determining whether a lower multiplier may be applied to calculate the business rates due in relation to the hereditament in question. Local authorities multiply the rateable value of a business property with …
Laid - 14 Oct 2025 In Force Not stated
These Regulations amend the Public Offers and Admissions to Trading Regulations 2024 (S.I. 2024/105) (“the 2024 Regulations”) and contain consequential amendments and transitional provisions relating to those Regulations.
Laid - 18 Sep 2025 In Force 28 Nov 2025
These Regulations extend transitional provisions provided for in Regulation (EU) 575/2013 of the European Parliament and of the Council on prudential requirements for credit institutions and amending Regulation (EU) No 648/2012 (the “Capital Requirements Regulation”) and the Central Counterparties (Amendment, etc., and Transitional Provision) (EU Exit) Regulations 2018 (the “CCP …
Laid - 10 Sep 2025 In Force 29 Oct 2025
Regulation 2 amends the definition of “the authorised use document” in regulation 32(2) of the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 (S.I. 2018/1249) to refer to a new version of that document. The new version of this document removes one commodity code to align with changes …