Laid - 24 Apr 2024 In Force 15 May 2024
These Regulations amend the Mutual Societies (Transfers of Business) (Tax) Regulations 2009 (“the principal Regulations”) which make provision for and in connection with the tax consequences of a transfer of the business or engagements of a mutual society. The amendments made by these Regulations apply the provisions of the Corporation …
Laid - 23 Apr 2024 In Force 14 May 2024
These Regulations amend the International Tax Compliance Regulations 2015 (“the principal Regulations”), which give effect to agreements and arrangements reached between the United Kingdom and other jurisdictions in relation to international tax compliance.
Laid - 22 Apr 2024 In Force Not stated
These Regulations amend the Securitisation Regulations 2024 (S.I. 2024/102) and make amendments of other legislation in connection with those Regulations.
Laid - 22 Apr 2024 In Force Not stated
This Order authorises an increase in the amount of the United Kingdom’s subscription to the International Monetary Fund (the ″IMF″) in accordance with Resolution 79-1 of the Board of Governors of the IMF, which proposes an increase in the United Kingdom’s quota. Under Article III of the IMF’s Articles of …
Laid - 15 Apr 2024 In Force 16 Apr 2024
Regulation 2 of these Regulations corrects an error in the formula in Step 4 of regulation 7(3) of the Tax Credits (Income Thresholds and Determination of Rates) Regulations 2002 (“the Thresholds Regulations”) (S.I. 2002/2008). Regulation 4(3) of the Tax Credits, Child Benefit and Guardian’s Allowance Up-Rating Regulations 2024 (S.I. 2024/247) …
Laid - 26 Mar 2024 In Force Not stated
These Regulations are made under the Taxation (Cross-border Trade) Act 2018 (c. 22).
Laid - 21 Mar 2024 In Force 11 Apr 2024
These Regulations amend the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (S.I. 2020/1435) (“the Suspensions Regulations”) and the Customs (Additional Duty) (Russia and Belarus) Regulations 2022 (S.I. 2022/376) (“the Additional Duty Regulations”).
Laid - 20 Mar 2024 In Force 11 Apr 2024
The Finance Act 2015 introduced the Supplementary Charge Investment Allowance and Cluster Area Allowance. The allowances are available to oil and gas companies investing in upstream production in the United Kingdom and on the United Kingdom Continental Shelf. The allowances were initially only available for capital expenditure.
Laid - 18 Mar 2024 In Force 8 Apr 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”).
Laid - 18 Mar 2024 In Force 8 Apr 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 …