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 …
Laid - 22 Jan 2024 In Force 1 Mar 2024
Schedule 2ZA to the Bank of England Act 1998 (c. 11) makes provision for the Bank of England to impose a charge, known as the Bank of England levy (“the levy”) on eligible institutions to fund its policy functions in relation to a levy year. An eligible institution is an …
Laid - 22 Jan 2024 In Force 23 Jan 2024
These Regulations amend the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (S.I. 2017/692) (“the MLRs”) by amending the definition of “high-risk third country” in regulation 33(3)(a). A “high-risk third country” for the purposes of the MLRs will now mean a country named by …
Laid - 17 Jan 2024 In Force 14 Feb 2024
Each financial year the Sovereign Grant is paid by the Treasury to His Majesty. The amount of Sovereign Grant is determined in accordance with a formula in section 6(1) of the Sovereign Grant Act 2011 (c. 15) and is linked to the profits of the Crown Estate.
Laid - 15 Jan 2024 In Force 6 Apr 2024
These Regulations amend the Social Security (Contributions) Regulations 2001 (“the Contributions Regulations”) and the National Insurance Contributions Act 2022 (“the NICA 2022”). The amendments have effect from 6th April 2024.
Laid - 15 Jan 2024 In Force Not stated
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 2005 (S.I. 2006/965); the Social Security Contributions and Benefits …
Laid - 11 Jan 2024 In Force 1 Feb 2024
This Order amends the Value Added Tax Act 1994 (c. 23) (“VATA”) to widen the scope of the temporary zero-rate of value added tax (“VAT”) (which applies from 1st April 2022 to 31st March 2027 in England and Wales and Scotland, and from 1st May 2023 to 31st March 2027 …