Information since 3 Apr 2026, 6:09 a.m.
| Parliamentary Debates |
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Draft Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2026
7 speeches (545 words) Tuesday 16th June 2026 - General Committees Department for Work and Pensions Mentions: 1: Torsten Bell (Lab - Swansea West) The Finance (No. 2) Act 2023 removed the lifetime allowance charge. - Link to Speech |
| Secondary Legislation |
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Lifelong Learning (Student Support) (Amendment of Fees and Awards etc.) Regulations 2026 These Regulations make provision for a new system of funding for lifelong learning in relation to England. They are based on the Education (Student Support) Regulations 2011 (S.I. 2011/1986), with adaptations as needed. Department for Education Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 23rd July - In Force: 1 Sep 2026 Found: Schedule 3 to the Finance Act 2013 (c. 29), paragraph 10(2) and 13(3)(f) of Schedule 2 to the Finance (No. 2) Act |
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Employment and Trading Income etc. (Loan Charge Settlement Scheme) Regulations 2026 These Regulations establish the Loan Charge Settlement Scheme following the government’s response, published at Budget 2025, to the Independent Loan Charge Review of Mr. Ray McCann. They set out when and how settlement offers may be made and settlement agreements reached with those who are liable to pay amounts of income tax and national insurance contributions to which the loan charge (Schedules 11 and 12 to the Finance (No. 2) Act 2017 (c. 32)) applies, together with other connected amounts. The Regulations also make provision for inheritance tax relating to those who enter into settlement agreements. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 14th July - In Force: 5 Aug 2026 Found: the Finance Act 2007(6); “FA 2009” means the Finance Act 2009(7); “F(No. 2)A 2017” means the Finance (No. 2) Act |
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Carbon Border Adjustment Mechanism (Administrative Provisions) Regulations 2026 These Regulations make provision in connection with a new tax called the carbon border adjustment mechanism (“CBAM”), which is provided for in Part 5 of the Finance Act 2026 (“FA 2026”). Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 14th July - In Force: 1 Jan 2027 Found: Finance Act 2020 (c. 14), paragraph 15 of Schedule 19 and paragraph 1 of Schedule 20 to the Finance (No. 2) Act |
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Registered Pension Schemes (Net Pay Arrangements) Regulations 2026 These Regulations amend section 193A of the Finance Act 2004 (c. 12). Section 193A requires the Commissioners for His Majesty’s Revenue and Customs (HMRC) to make top-up payments directly to individuals who save into an occupational pension scheme under net pay arrangements, in order to reduce disparities with occupational pension schemes administered under relief at source arrangements. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 23rd June - In Force: 14 Jul 2026 Found: (1)2004 c. 12; section 193A was inserted by section 25 of the Finance (No. 2) Act 2023 (c. 30). |
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Publication of Information About Tax Avoidance Schemes (Legally Privileged Communications Declarations) Regulations 2026 These Regulations set out the requirements that a declaration made under section 209 of the Finance Act 2026 must meet. Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 2nd June - In Force: 23 Jun 2026 Found: Section 316C of the Finance Act 2004 (c. 12), paragraph 36 of Schedule 17 to the Finance (No. 2) Act |
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Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2026 These Regulations amend and modify primary and subordinate legislation to make further consequential provision in connection with the removal of the lifetime allowance and the lifetime allowance charge by the Finance (No. 2) Act 2023 (c. 30) and the Finance Act 2024 (c. 3). HM Treasury Parliamentary Status - Text of Legislation - Draft affirmative Laid: Monday 1st June - In Force: 25 Jun 2026 Found: connection with the removal of the lifetime allowance and the lifetime allowance charge by the Finance (No. 2) Act |
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Income Tax (Tax Treatment of Scottish Carer Supplement and Exemption of Carer's Additional Person Payment) Regulations 2026 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 amendments ensure the Scottish Carer Supplement is chargeable to income tax and exempt the Carer Additional Person Payment from income tax. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 5th February - In Force: 15 Mar 2026 Found: by section 13(1) and (2)(d) of the Finance Act 2020(1) and section 27(1) and (4)(b) of the Finance (No. 2) Act |
| Parliamentary Research |
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Taxation (Energy and Vehicles) Bill: HL Bill 38 of 2026–27 - LLN-2026-0039
Jul. 07 2026 Found: Statutory provision for the EGL is in part 5 of the Finance (No. 2) Act 2023. |
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Direct taxes: Rates and allowances for 2026/27 - CBP-10618
Apr. 07 2026 Found: Statutory provision was made by sections 331-2 of Finance (No.2) Act 2023, and subsequent regulations |
| Department Publications - Statistics |
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Tuesday 14th July 2026
Department for Business, Innovation, Science and Trade Source Page: Retained EU Law (REUL) and Assimilated Law Parliamentary Reports Document: (PDF) Found: Made 13/05/2025 Laid 14/05/2025 Came into force 04/06/2025 HMRC The Finance (No. 2) Act 2023, Part |
| Department Publications - Transparency |
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Monday 18th May 2026
Department for Education Source Page: Lifelong learning entitlement (LLE): secondary legislation Document: (PDF) Found: Schedule 3 to the Finance Act 2013 (c. 29), paragraph 10(2) and 13(3)(f) of Schedule 2 to the Finance (No. 2) Act |
| Non-Departmental Publications - Guidance and Regulation |
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Aug. 04 2026
HM Revenue & Customs Source Page: Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179) Document: Motor and heating fuels general information and accounting for excise duty and VAT (Excise Notice 179) (webpage) Guidance and Regulation Found: requirement to pay any duty with which the goods become chargeable is to take effect — section 1 of Finance (No 2) Act |
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Jul. 31 2026
HM Revenue & Customs Source Page: Disclosing VAT and other indirect tax avoidance schemes (VAT Notice 799) Document: Disclosing VAT and other indirect tax avoidance schemes (VAT Notice 799) (webpage) Guidance and Regulation Found: 1.5 The law this notice covers 1.5.1 Primary legislation Section 66 and Schedule 17 of the Finance (No 2) Act |
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Jul. 31 2026
HM Revenue & Customs Source Page: Disclosure of VAT avoidance schemes (VAT Notice 700/8) Document: Disclosure of VAT avoidance schemes (VAT Notice 700/8) (webpage) Guidance and Regulation Found: Finance Act 2004 with effect from 1 August 2004, and amended by section 6 and Schedule 1 to the Finance (No 2) Act |
| Non-Departmental Publications - Open consultation |
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Jul. 16 2026
HM Revenue & Customs Source Page: Draft regulations: updating definitions in the Bank Levy legislation Document: (PDF) Open consultation Found: were made by paragraph 9 of Schedule 26 to the Finance Act 2014, section 20 of the Finance (No. 2) Act |
| Non-Departmental Publications - Policy paper |
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Jul. 13 2026
HM Revenue & Customs Source Page: Alcohol Duty — penalties for late filing and late payments Document: (webpage) Policy paper Found: Paragraph (a) adds alcohol duty returns made under regulations under section 88 of the Finance (No. 2) Act |
| Non-Departmental Publications - News and Communications |
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Apr. 07 2026
Upper Tribunal (Tax and Chancery Chamber) Source Page: [2026] UKUT 00142 (TCC) CATS NORTH SEA LIMITED v HMRC Document: UT -2024-000141 CATS NORTH SEA LIMITED v HMRC (PDF) News and Communications Found: HMRC point out these sections were enacted by Finance (No.2) Act 2017 (later legislation) and that therefore |
| Draft Secondary Legislation |
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The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2026 These Regulations amend and modify primary and subordinate legislation to make further consequential provision in connection with the removal of the lifetime allowance and the lifetime allowance charge by the Finance (No. 2) Act 2023 (c. 30) and the Finance Act 2024 (c. 3). HM Treasury Found: connection with the removal of the lifetime allowance and the lifetime allowance charge by the Finance (No. 2) Act |
| Welsh Government Publications |
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Monday 27th April 2026
Source Page: The Education Maintenance Allowance (Wales) Scheme 2026 to 2027 Document: The Education Maintenance Allowance (Wales) Scheme 2026 to 2027 (PDF) Found: Schedule 3, paragraph 2(2), the Finance Act 2014 (c. 26), Schedule 17(3), paragraph 19 and the Finance (No. 2) Act |