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.
Laid - 5 Mar 2024 In Force 1 Apr 2024
Section 9 of the Public Service Pensions Act 2013 (c. 25) (revaluation) applies to pension schemes which, under that Act, require a revaluation of pensionable earnings, or a proportion of such earnings, accrued as a pension, by reference to a change in prices or earnings (or both) in a given …
Laid - 26 Feb 2024 In Force Not stated
These Regulations provide for section 138BA of the Financial Services and Markets Act 2000 (“FSMA 2000”) (c. 8) to apply to any rules made by the Prudential Regulation Authority under that Act, except for rules excluded by section 138BA(3). Section 138BA of FSMA 2000 enables a regulator to give a …
Laid - 26 Feb 2024 In Force Not stated
These Regulations provide for an exemption from income tax for income arising to individuals because of their involvement in the 2024 UEFA Champions League Final that is to be held in London on 1st June 2024.
Laid - 22 Feb 2024 In Force 14 Mar 2024
These Regulations amend the Social Security (Contributions) Regulations 2001 (S.I. 2001/1004) to provide that a payment under the Group Litigation Order compensation scheme to a nominated individual, relevant onward payments of Post Office compensation payments, Process Review Scheme compensation payments and Suspension Remuneration Review compensation payments will be disregarded in …
Laid - 22 Feb 2024 In Force 14 Mar 2024
These Regulations provide for exemptions from income tax and capital gains tax for Group Litigation Order nominated individual compensation payments, Process Review Scheme compensation payments, Suspension Remuneration Review compensation payments and Victims of Overseas Terrorism Compensation Scheme payments and a relief from inheritance tax for Group Litigation Order nominated individual …
Laid - 21 Feb 2024 In Force 13 Mar 2024
These Regulations amend tax credits legislation.
Laid - 7 Feb 2024 In Force 1 Mar 2024
These Regulations amend Schedules 9ZD and 9ZE and Parts 1 and 2 of Schedule 9ZF to the Value Added Tax Act 1994 (c. 23) (“VATA 1994”), which introduced two optional schemes to simplify VAT accounting on distance selling transactions.
Laid - 25 Jan 2024 In Force 11 Mar 2024
These Regulations specify conditions that must be met in order for a payment to fall within the definition of an “accommodation allowance” for the purposes of section 297D of the Income Tax (Earnings and Pensions) Act 2003 (c. 1). Section 297D provides an income tax exemption for payments made to, …
Laid - 23 Jan 2024 In Force 13 Feb 2024
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 …