Laid - 11 Mar 2024 In Force 1 Apr 2024
These Regulations relate to the additional relief for research-and-development-intensive, loss-making small or medium-sized enterprises under Chapter 2 of Part 13 of the Corporation Tax Act 2009 (“CTA 2009”) as it applies in relation to accounting periods beginning on or after 1st April 2024. They provide for specific rules to apply …
Laid - 11 Mar 2024 In Force 6 Apr 2024
This Order amends section 207(4) of the Finance Act 2004 to reduce the authorised surplus payments charge from 35% to 25%. This reduces the charge to income tax which is imposed when an authorised surplus payment is made to a sponsoring employer by an occupational pension scheme that is a …
Laid - 7 Mar 2024 In Force 1 Apr 2024
This Order designates specified central government bodies in relation to named government departments for the purpose of those departments’ supply estimates and resource accounts.
Laid - 7 Mar 2024 In Force 1 Apr 2024
These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22).
Laid - 7 Mar 2024 In Force 1 Apr 2024
This Order, which comes into force on 1st April 2024, amends Schedules 1 and 9ZA to the Value Added Tax Act 1994 c. 23 (“the Act”).
Laid - 6 Mar 2024 In Force 27 Mar 2024
This Order amends the Financial Services and Markets Act 2000 (Promotion of Collective Investment Schemes) (Exemptions) Order 2001 (S.I. 2001/1060) (“PCIS”) and the Financial Services and Markets Act 2000 (Financial Promotion) Order 2005 (S.I. 2005/1529) (“FPO”).
Laid - 6 Mar 2024 In Force 23 Mar 2024
This Order provides for the continuation of the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2022 until the end of 22nd March 2025.
Laid - 5 Mar 2024 In Force 1 May 2024
These Regulations are made in exercise of the powers conferred by section 31(1) and (2) of the European Union (Future Relationship) Act 2020 (c. 29), in order to implement the obligations of the United Kingdom under Article 118 of the Trade and Cooperation Agreement between the United Kingdom of Great …
Laid - 5 Mar 2024 In Force 1 Apr 2024
These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) to provide that Parental Transitions Support scheme payments and Jobs Plus Pilot scheme payments will be disregarded in the calculation of earnings for the purpose of establishing liability to Class 1 National Insurance Contributions.
Laid - 5 Mar 2024 In Force 1 Apr 2024
These Regulations make an amendment and provide for a modification to Chapter 5 of Part 10 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1) (“ITEPA”), so as to provide that no liability to income tax arises on social security benefits of a description specified in the Regulations.