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Secondary Legislation

Laid - 5 Feb 2026 In Force 26 Feb 2026

Designation of Special Tax Sites (North East of Scotland Investment Zone) Regulations 2026
Department: HM Treasury
Made negative
Parliamentary Status - Legislation

These Regulations designate areas, known as a “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 - 5 Feb 2026 In Force 26 Feb 2026

Designation of Special Tax Sites (Glasgow City Region Investment Zone) Regulations 2026
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 - 5 Feb 2026 In Force 15 Mar 2026

Income Tax (Tax Treatment of Scottish Carer Supplement and Exemption of Carer’s Additional Person Payment) Regulations 2026
Department: HM Treasury
Made negative
Parliamentary Status - Legislation

These Regulations make amendments to Part 10 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) in consequence of two new social security benefits introduced by the Carer’s Assistance (Miscellaneous and Consequential Amendments, Revocation, Transitional and Saving Provisions) (Scotland) Regulations 2025 (S.S.I. 2025/340) from 15th March 2026. The …


Secondary Legislation

Laid - 30 Jan 2026 In Force Not stated

Financial Services and Markets Act 2000 (Regulated Activities) (Providing Targeted Support) (Amendment) Order 2026
Department: HM Treasury
Made negative
Parliamentary Status - Legislation

This Order amends the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001 (S.I. 2001/544) (“the Regulated Activities Order”). The Regulated Activities Order specifies kinds of activities and investments for the purposes of the Financial Services and Markets Act 2000 (c. 8).


Secondary Legislation

Laid - 29 Jan 2026 In Force 19 Feb 2026

Whole of Government Accounts (Designation of Bodies) Order 2026
Department: HM Treasury
Made negative
Parliamentary Status - Legislation

This Order designates the bodies listed in the Schedule in relation to the financial year ending with 31st March 2026 for the purposes of the Government Resources and Accounts Act 2000 (c. 20). The effect of the designation is that these bodies are required to prepare and present to the …


Secondary Legislation

Laid - 20 Jan 2026 In Force Not stated

Customs (Tariff and Miscellaneous Amendments) Regulations 2026
Department: HM Treasury
Made negative
Parliamentary Status - Legislation

Regulation 2 amends the licensing table in Schedule 2 to the Customs (Tariff Quotas) (EU Exit) Regulations 2020 (S.I. 2020/1432) which identifies the tariff quotas that are administered by licence. It removes preferential United States beef quota 05.4010 from this table to reflect a change in the administration of this …


Secondary Legislation

Laid - 12 Jan 2026 In Force Not stated

Climate Change Levy (Fuel Use and Recycling Processes) (Amendment) Regulations 2026
Department: HM Treasury
Draft affirmative
Parliamentary Status - Legislation

Climate change levy is charged on supplies of electricity, gas and solid fuels that are not for domestic or charity use. Supplies for non-fuel use are exempt.


Secondary Legislation

Laid - 12 Jan 2026 In Force Not stated

Social Security (Contributions) (Rates, Limits and Thresholds Amendments, National Insurance Funds Payments and Extension of Veteran’s Relief) Regulations 2026
Department: HM Treasury
Draft affirmative
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”), the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) (“the Contributions Regulations”) and the National Insurance Contributions Act 2022 (c. …


Secondary Legislation

Laid - 12 Jan 2026 In Force Not stated

Child Benefit and Guardian's Allowance Up-rating Order 2026
Department: HM Treasury
Draft affirmative
Parliamentary Status - Legislation

This Order amends the Child Benefit (Rates) Regulations 2006 (S.I. 2006/965); the Social Security Contributions and Benefits Act 1992 (c. 4); and the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7).


Secondary Legislation

Laid - 7 Jan 2026 In Force Not stated

Local Government Finance Act 1988 (Prescription of Non-Domestic Rating Multipliers) (England) Regulations 2026
Department: HM Treasury
Draft affirmative
Parliamentary Status - Legislation

In relation to England, a ratepayer’s liability to a non-domestic rate as regards a hereditament is determined in accordance with the Local Government Finance Act 1988 (c. 41). Liability as regards occupied local rating properties, unoccupied local rating properties and central rating is determined in accordance with formulae in Schedules …