Information since 14 Feb 2025, 3:42 p.m.
| Parliamentary Debates |
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Public Authorities (Fraud, Error and Recovery) Bill
89 speeches (20,651 words) Committee stage Monday 9th June 2025 - Grand Committee Mentions: 1: None It is already used without needing to apply to the courts—by HMRC, under Schedule 8 to the Finance (No. 2) Act - Link to Speech 2: Baroness Fox of Buckley (Non-affiliated - Life peer) HMRC already has powers to deduct money directly from bank accounts under Schedule 8 to the Finance (No.2) Act - Link to Speech |
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Public Authorities (Fraud, Error and Recovery) Bill (Tenth sitting)
57 speeches (11,984 words) Committee stage: 10th sitting Tuesday 11th March 2025 - Public Bill Committees Department for Work and Pensions Mentions: 1: Rebecca Smith (Con - South West Devon) That power is broadly similar to powers contained in the Child Support Act 1991 and the Finance (No. 2) Act - Link to Speech |
| Select Committee Documents |
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Friday 14th March 2025
Report - Seventeenth Report - No Statutory Instruments Reported Statutory Instruments (Joint Committee) Found: Title S.I. 2025/96 The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential |
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Tuesday 4th March 2025
Written Evidence - Propertymark WCC0118 - Work of the County Court Work of the County Court - Justice Committee Found: concerning that the UK Government have 6 Renting Homes (Wales) Act 2016 (legislation.gov.uk) 7 Finance (No. 2) Act |
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Tuesday 4th March 2025
Written Evidence - Propertymark WCC0118 - Work of the County Court Work of the County Court - Justice Committee Found: October to December 2024 - GOV.UK 6 Renting Homes (Wales) Act 2016 (legislation.gov.uk) 7 Finance (No. 2) Act |
| Secondary Legislation |
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Multinational Top-up Tax (Pillar Two Territories, Qualifying Domestic Top-up Taxes and Accredited Qualifying Domestic Top-up Taxes) (Amendment) Regulations 2025 These Regulations amend the Multinational Top-up Tax (Pillar Two Territories, Qualifying Domestic Top-up Taxes and Accredited Qualifying Domestic Top-up Taxes) Regulations 2025 (S.I. 2025/406) (“the 2025 Regulations”). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 2nd July - In Force: 24 Jul 2025 Found: of the powers conferred by sections 241 and 256 of, and paragraph 2 of Schedule 16A to, the Finance (No. 2) Act |
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Reporting Cryptoasset Service Providers (Due Diligence and Reporting Requirements) Regulations 2025 These Regulations make provision implementing the rules and commentary set out in the OECD Crypto-Asset Reporting Framework first published in 2022 and subsequently amended in June 2023 and October 2023 (‘the rules’). They impose obligations on certain individuals and entities that make available a trading platform or provide a service effectuating exchanges between cryptoassets and fiat currencies or between one or more forms of certain cryptoassets, where those individuals or entities have a relevant nexus to the UK (‘UK reporting cryptoasset service providers’). UK reporting cryptoasset service providers are required to carry out due diligence on users of their services, to report information about those users to HMRC and to notify those users that the information will be reported to HMRC. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 25th June - In Force: 1 Jan 2026 Found: exercise of the powers conferred by section 136 of the Finance Act 2002(1) and section 349 of the Finance (No. 2) Act |
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International Tax Compliance (Amendment) Regulations 2025 These Regulations amend the International Tax Compliance Regulations 2015 (S.I. 2015/878) (“the principal Regulations”) which give effect to agreements and arrangements reached between the United Kingdom and other jurisdictions to improve international tax compliance. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 25th June - In Force: 16 Jul 2025 Found: exercise of the powers conferred by section 136 of the Finance Act 2002(1) and section 349 of the Finance (No. 2) Act |
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Enterprise Act 2002 (Mergers Involving Newspaper Enterprises and Foreign Powers) Regulations 2025 These Regulations amend the Enterprise Act 2002 (c. 40) (“the Act”) to create exceptions within the merger control regime in Chapter 3A of Part 3 of the Act, which prohibits foreign state newspaper merger situations. A foreign state newspaper merger situation is created where a merger involving a newspaper enterprise, which meets certain conditions as to turnover and share of supply, results in a foreign power being able to control or influence the policy of the person carrying on the newspaper enterprise, or being able to control or influence that policy to a greater extent. Parliamentary Status - Text of Legislation - Draft affirmative Laid: Thursday 15th May - In Force: Not stated Found: investment fund” means— (i)an investment fund within the meaning given by section 236(1) of the Finance (No. 2) Act |
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Multinational Top-up Tax (Pillar Two Territories, Qualifying Domestic Top-up Taxes and Accredited Qualifying Domestic Top-up Taxes) Regulations 2025 These Regulations specify territories as Pillar Two territories, and taxes as qualifying domestic top-up taxes and accredited qualifying domestic top-up taxes, in support of the implementation and operation of the Organisation for Economic Co-operation and Development/G20 Inclusive Framework’s Pillar Two model rules. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Monday 31st March - In Force: Not stated Found: of the powers conferred by sections 241 and 256 of, and paragraph 2 of Schedule 16A to, the Finance (No. 2) Act |
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Finance Act 2021 (Increase in Schedule 26 Penalty Percentages) Regulations 2025 These Regulations increase the penalties for late payment of tax in Schedule 26 to the Finance Act 2021 ("Schedule 26"). Parliamentary Status - Text of Legislation - Draft affirmative Laid: Monday 31st March - In Force: 31 May 2025 Found: inserted by section 47(6) of the Finance Act 1997 (c. 16) and substituted by section 3(9) of the Finance (No. 2) Act |
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Taxes and Duties, etc (Interest Rate) (Amendment) Regulations 2025 These Regulations make provision concerning the rate of interest applying to certain amounts payable to the Commissioners for His Majesty’s Revenue and Customs (“HMRC”). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 26th March - In Force: 6 Apr 2025 Found: 10 to the Taxation of Chargeable Gains Act 1992 (c. 12), paragraph 5 of Schedule 11 to the Finance (No. 2) Act |
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Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) (Amendment) Regulations 2025 These Regulations amend the Relief for Creative Industries (Additional Information Requirements and Miscellaneous Amendments) Regulations (S.I.2024/320) (“the 2024 Regulations”). Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 25th March - In Force: 15 Apr 2025 Found: the Finance Act 2016 (c. 24) and Part 15E was inserted by paragraph 1 of Schedule 6 to the Finance (No. 2) Act |
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Unauthorised Co-ownership Alternative Investment Funds (Reserved Investor Fund) Regulations 2025 Sections 261M to 261O and 261P(1) and (2) of the Financial Services and Markets Act 2000 (c. 8) (“the Act”) make provision about contracts and the rights and liabilities of participants in relation to co-ownership schemes authorised by an authorisation order under section 261D(1) of the Act. Section 261M confers certain rights on the operators of such schemes to act on behalf of participants in relation to authorised contracts. Section 261N makes provision about the effects of a person becoming or ceasing to be a participant, in terms of rights they acquire and the liabilities to which they are subject in relation to authorised contracts. Section 261O limits the liability of participants for debts incurred under, or in connection with, contracts which the operator is authorised to enter into on their behalf. Section 261P(1) and (2) provides for the segregation of the liabilities of participants in sub-schemes (where a co-ownership scheme is constituted as an umbrella co-ownership scheme). HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Wednesday 26th February - In Force: Not stated Found: meaning given by section 20(1) (collective investment schemes: co-ownership schemes) of the Finance (No. 2) Act |
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Co-ownership Contractual Schemes (Tax) Regulations 2025 These Regulations set out tax rules for a new type of investment fund, the Reserved Investor Fund (Contractual Scheme) (“RIF”), and its investors. In addition, they make minor changes to the tax rules for Co-ownership Authorised Contractual Schemes (“CoACS”), a similar type of investment fund. HM Treasury Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 25th February - In Force: 19 Mar 2025 Found: paragraph 48 of Schedule 5AAA to, the Taxation of Chargeable Gains Act 1992(1), section 41 of the Finance (No. 2) Act |
| Parliamentary Research |
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Direct taxes: Rates and allowances for 2025/26 - CBP-10237
Apr. 08 2025 Found: Statutory provision was made by sections 331-2 of Finance (No.2) Act 2023, and subsequent regulations |
| Bill Documents |
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Apr. 30 2025
HL Bill 96 Explanatory Notes Public Authorities (Fraud, Error and Recovery) Bill 2024-26 Explanatory Notes Found: power is broadly similar to the Child Maintenance Service’s power, under Section 32A of the Finance (No. 2) Act |
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Mar. 13 2025
Written evidence submitted by Big Brother Watch (PAB13) Public Authorities (Fraud, Error and Recovery) Bill 2024-26 Written evidence Found: Further, HMRC powers to deduct money directly from bank accounts under Schedule 8 of the Finance (No. 2) Act |
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Mar. 04 2025
HL Bill 77 (as brought from the Commons) Finance Act 2025 Bill Found: Amendments) Regulations 2023 (S.I. 2023/64), and (j) paragraph 10 of the Schedule to the Finance (No. 2) Act |
| APPG Publications |
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Anti-Corruption and Responsible Tax APPG Document: Targeting the enablers of ineffective tax avoidance: supplementary paper Found: arrangements were abusive tax arrangements within the meaning of subparagraph 3(2) of Schedule 16 of Finance (No. 2) Act |
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Anti-Corruption and Responsible Tax APPG Document: Ineffective Tax Avoidance: Tackling the Enablers Found: The regime is to be found in Finance (No 2) Act 2017, and broadly speaking what it does is impose penalties |
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Loan Charge and Taxpayer Fairness APPG Document: Loan Charge Inquiry Report April 2019 Found: With the passing of the Finance (no.2) Act 2017, the Government introduced a Loan Charge on all employment-related |
| Department Publications - Consultations |
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Wednesday 2nd July 2025
Ministry of Housing, Communities and Local Government Source Page: How to implement Social Rent convergence Document: (PDF) Found: has been amended by the Finance Act 2009, the Finance Act 2013, the Finance Act 2014 and the Finance (No. 2) Act |
| Department Publications - Guidance |
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Monday 31st March 2025
Home Office Source Page: Investigatory Powers Act: draft codes of practice, March 2025 Document: (PDF) Found: element of postal CD at the same level. 2.68 In relation to Border Force, Section 352 of the Finance (No. 2) Act |
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Monday 31st March 2025
Home Office Source Page: Investigatory Powers Act: draft codes of practice, March 2025 Document: (PDF) Found: element of postal CD at the same level. 2.68 In relation to Border Force, Section 352 of the Finance (No. 2) Act |
| Non-Departmental Publications - News and Communications |
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Jul. 01 2025
Upper Tribunal (Tax and Chancery Chamber) Source Page: BENOIT D’ANGELIN v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00212 (TCC) Document: Benoit D’Angelin v The Commissioners of His Majesty’s Revenue and Customs (PDF) News and Communications Found: definition of ‘potentially chargeable event’ in section 809VH(2)(b) was amended by section 15(5)(c) Finance (No 2) Act |
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Feb. 24 2025
Upper Tribunal (Tax and Chancery Chamber) Source Page: THE KING (on the application of) AIREDALE CHEMICAL COMPANY LIMITED v THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS [2025] UKUT 00065 (TCC) Document: The King (on application of) Airedale Chemical Company Limited v The Commissioners of His Majesty’s Revenue and Customs (PDF) News and Communications Found: previously settled by agreement with HMRC to avoid the application of the Loan Charge legislation (Finance (No. 2) Act |
| Non-Departmental Publications - Policy paper |
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Apr. 28 2025
HM Revenue & Customs Source Page: Corporation Tax: changes to restitution interest rules Document: (PDF) Policy paper Found: restitution interest”)— (a) 2010 c. 4; section 357YW was inserted by section 38(3) of the Finance (No. 2) Act |
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Feb. 25 2025
HM Revenue & Customs Source Page: Finance Bill 2024-25: Report Stage Document: (webpage) Policy paper Found: Paragraph 14 removes references to domicile that are no longer relevant from section 7(3) of the Finance (No.2) Act |
| Non-Departmental Publications - Open consultation |
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Apr. 24 2025
HM Revenue & Customs Source Page: Draft legislation: carbon border adjustment mechanism Document: (webpage) Open consultation Found: Paragraph 2 adds carbon border adjustment mechanism to the list of taxes under which Schedule 17 to Finance (No. 2) Act |
| Draft Secondary Legislation |
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The Enterprise Act 2002 (Mergers Involving Newspaper Enterprises and Foreign Powers) Regulations 2025 These Regulations amend the Enterprise Act 2002 (c. 40) (“the Act”) to create exceptions within the merger control regime in Chapter 3A of Part 3 of the Act, which prohibits foreign state newspaper merger situations. A foreign state newspaper merger situation is created where a merger involving a newspaper enterprise, which meets certain conditions as to turnover and share of supply, results in a foreign power being able to control or influence the policy of the person carrying on the newspaper enterprise, or being able to control or influence that policy to a greater extent. Department for Digital, Culture, Media & Sport Found: investment fund” means— (i)an investment fund within the meaning given by section 236(1) of the Finance (No. 2) Act |
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The Finance Act 2021 (Increase in Schedule 26 Penalty Percentages) Regulations 2025 These Regulations increase the penalties for late payment of tax in Schedule 26 to the Finance Act 2021 ("Schedule 26"). Found: inserted by section 47(6) of the Finance Act 1997 (c. 16) and substituted by section 3(9) of the Finance (No. 2) Act |
| Welsh Senedd Research |
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UK Government Legislative Programme 2005-2006 Outcome of Bills - Research paper
Wednesday 11th June 2014 Members’ Research Service / Gwasanaeth Ymchwil yr Aelodau November 2006 UK Government Legislative Programme 2005-06: Outcome of Bills Enquiry no: MRS06/2879/pw Date: 30 November 2006 This document has been prepared by the Members’ Research Servic... Found: Assent 16/02/06 European Union (Accessions) Act 2006 • Finance Bill: Royal Assent 20/07/05 Finance (No.2) Act |