Information since 10 Jun 2026, 4:04 p.m.
| Parliamentary Debates |
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Carbon Border Adjustment Mechanism: October 2026 Update
1 speech (595 words) Friday 16th October 2026 - Written Statements HM Treasury Mentions: 1: James Murray (LAB - Ealing North) to the price that would be paid were the goods produced in the UK.Following Royal Assent of the Finance Act - Link to Speech |
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The Carbon Border Adjustment Mechanism (Calculation of CBAM Rate and Determination of Carbon Price Relief) Regulations 2026
35 speeches (3,942 words) Monday 12th October 2026 - General Committees HM Treasury Mentions: 1: James Murray (LAB - Ealing North) The core framework for CBAM has already been set out in the Finance Act 2026, but the regulations provide - Link to Speech 2: James Murray (LAB - Ealing North) regulations implement important aspects of the CBAM framework already approved by Parliament in the Finance Act - Link to Speech 3: James Murray (LAB - Ealing North) important elements of the CBAM framework, which has already been established by Parliament under the Finance Act - Link to Speech |
| Select Committee Documents |
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Thursday 15th October 2026
Report - Third Report of Session 2026-27 - 1 Statutory Instrument Reported Statutory Instruments (Select Committee) Found: they are defectively drafted in one respect. 1.2 1.2 These Regulations amend section 193A of the Finance Act |
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Tuesday 13th October 2026
Correspondence - Correspondence from the Permanent Secretary and Chief Executive of HMRC, to the Chair relating to follow ups to 9 September oral evidence session, dated 24 September 2026 Treasury Committee Found: Alongside the legal gateways that exist in the Local Government Finance Act 1988 and related Non-Domestic |
| Secondary Legislation |
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AWE Pension Scheme (Transfer of Assets) Regulations 2026 Chapter 3 (AWE Pension Scheme) of the Pension Schemes Act 2026 (“the 2026 Act”) establishes a legislative framework to create a new public pension scheme for members of the AWE Pension Scheme, and to transfer the assets of the pension scheme to government. These Regulations are made under section 116 of the 2026 Act and enable the Secretary of State to issue directions that will require the transfer of pension scheme assets to central government. Ministry of Defence Parliamentary Status - Text of Legislation - Draft affirmative Laid: Tuesday 27th October - In Force: Not stated Found: discretion to make a decision about investments for the purposes of section 34(2)(14). (3) In the Finance Act |
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Trusts and Succession (Scotland) Act 2024 (Consequential Provisions and Modifications) (Pension Schemes) Order 2026 This Order makes provision in consequence of the Trusts and Succession (Scotland) Act 2024 (“the 2024 Act”). Parliamentary Status - Text of Legislation - Draft affirmative Laid: Monday 26th October - In Force: Not stated Found: by section 239 of the Pensions Act 2004 (c. 35), paragraph 1 of Part 3(2) of Schedule 27 to the Finance Act |
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Customs (Contravention of a Relevant Rule) (Maximum Penalty) (Amendment) Order 2026 This Order amends section 26(5) of the Finance Act 2003 to increase the maximum amount which may be prescribed as a penalty for the contravention of a relevant rule under subsection (1) of that section. The maximum penalty amount is increased from £2,500 to £10,000. HM Treasury Parliamentary Status - Text of Legislation - Draft affirmative Laid: Monday 26th October - In Force: Not stated Found: Draft Order laid before the House of Commons under section 26(7) of the Finance Act 2003, for approval |
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English Devolution and Community Empowerment Act 2026 (Consequential Amendments) (Precepts) (England) Regulations 2026 The English Devolution and Community Empowerment Act 2026 (c. 23) (“the 2026 Act”) amends the arrangements for the issuing of precepts by mayoral combined authorities and mayoral combined county authorities. Section 12 of the 2026 Act removes the restriction under which precepts may be issued only in respect of mayoral functions. Parliamentary Status - Text of Legislation - Made negative Laid: Friday 23rd October - In Force: 13 Nov 2026 Found: paragraph 2(a), in the subsection (3A) treated as inserted into section 42A of the Local Government Finance Act |
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Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2026 These Regulations make amendments to the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) (“the PAYE regulations”) to make loans and living accommodation a “specified benefit” for the purposes of Chapter 3A of the PAYE regulations and provide methods for calculating their cash equivalent or the relevant amount for the purposes of the PAYE regulations. This allows employers to apply to HMRC to become an “authorised employer” under regulation 61C of the PAYE regulations in respect of loans and living accommodation for the tax year 2027-28 onwards. These Regulations have no effect for the purposes of regulation 61C(4) and (5) (applications to become an authorised employer during a tax year) until the tax year 2027-28. Parliamentary Status - Text of Legislation - Made negative Laid: Thursday 15th October - In Force: 5 Nov 2026 Found: Section 684 was relevantly amended by section 145 of the Finance Act 2003 (c. 14), paragraph 102 of Schedule |
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Global Human Rights and International Humanitarian Law Sanctions Regulations 2026 These Regulations are made under the Sanctions and Anti-Money Laundering Act 2018 (c. 13) to establish a sanctions regime for the purposes of: deterring, and providing accountability for: activities which, if carried out by or on behalf of a State, would amount to serious violations of certain human rights by that State; serious violations of international humanitarian law; and obstruction of the delivery or distribution of, or access to humanitarian assistance around the world. Foreign, Commonwealth & Development Office Parliamentary Status - Text of Legislation - Made affirmative Laid: Tuesday 13th October - In Force: Not stated Found: other than a payment under or by virtue of Part 3 (Non-domestic rating) of the Local Government Finance Act |
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Income-related Benefits (Subsidy to Authorities) Amendment Order 2026 This Order amends the Income-related Benefits (Subsidy to Authorities) Order 1998 (S.I. 1998/562) (“the 1998 Order”) which provides for the calculation and payment of housing benefit subsidy to local authorities in England, Wales and Scotland which administer housing benefit. Sections 140C(4) and 140F(2) of the Social Security Administration Act 1992 (c. 5) authorise the making, revocation or varying of an Order before, during or after the year to which it relates. Department for Work and Pensions Parliamentary Status - Text of Legislation - Made negative Laid: Tuesday 13th October - In Force: 5 Nov 2026 Found: Section 189(7) was amended by paragraph 24 of Schedule 9 to the Local Government Finance Act 1992 (c. |
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Financial Services and Markets Act 2023 (Addition of Relevant Enactments) Regulations 2026 These Regulations add to the list of “relevant enactments” for the purposes of sections 13 to 17 of the Financial Services and Markets Act 2023 (c. 29) (“the Act”). Under section 13 of the Act, the Treasury may make regulations (an “FMI sandbox”) which may modify the effect or application of such relevant enactments for the purpose of testing the efficiency or effectiveness of new technologies or practices in the carrying on of financial markets infrastructure activities. The effect is to include new relevant enactments within the list at section 17(3) of the Act so that these enactments can be modified by future or existing FMI sandboxes. HM Treasury Parliamentary Status - Text of Legislation - Draft affirmative Laid: Monday 12th October - In Force: Not stated Found: relevant enactment”)— (a)before paragraph (a), insert— “(za)the National Debt Act 1870; (zb)the Finance Act |
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Social Security (Income and Capital Disregards) (Amendment) Regulations 2026 Regulations 2 to 6 amend respectively the State Pension Credit Regulations 2002 (S.I. 2002/1792), the Housing Benefit Regulations 2006 (S.I. 2006/213), the Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006 (S.I. 2006/214), the Employment and Support Allowance Regulations 2008 (S.I. 2008/794), and the Universal Credit Regulations 2013 (S.I. 2013/376). Department for Work and Pensions Parliamentary Status - Text of Legislation - Made negative Laid: Friday 9th October - In Force: Not stated Found: 1992 c. 5. (6)Section 176(1)(a) was amended by paragraph 23 of Schedule 9 to the Local Government Finance Act |
| Department Publications - Statistics |
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Wednesday 28th October 2026
HM Treasury Source Page: Alcohol Duty Reforms Evaluation Report Document: Alcohol Duty Review Consultation and Call for Evidence Response (October 2021) (PDF) Found: for the changes to the approvals and returns and payments for alcohol producers in the 2022/23 Finance Act |
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Thursday 22nd October 2026
Ministry of Justice Source Page: Criminal Justice Statistics Quarterly: June 2026 Document: (ODS) Found: misleading statement in purported compliance with an Unexplained Wealth/Disclosure Order, Criminal Finance Act |
| Department Publications - Consultations |
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Wednesday 28th October 2026
HM Treasury Source Page: Modernising taxation of foreign sovereign investments Document: (PDF) Found: standalone definition separate from the existing definition of “overseas pension scheme” (OPS) under Finance Act |
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Wednesday 28th October 2026
HM Treasury Source Page: Corporate Tax Simplification for Business Investment Document: (PDF) Found: whether the introduction of Pillar 2 creates opportunities to build on reforms introduced in Finance Act |
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Wednesday 28th October 2026
HM Treasury Source Page: Carbon Border Adjustment Mechanism (CBAM): a consultation on sectoral scope expansion to include refinery products Document: (PDF) Found: undertaken in parallel to ongoing work to implement the current sectoral scope of CBAM as specified in Finance Act |
| Department Publications - Policy paper |
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Wednesday 28th October 2026
HM Treasury Source Page: Budget 2026 document Document: (PDF) Found: effectively and will make a typographical amendment to the legal professionals legislation in Finance Act |
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Wednesday 28th October 2026
HM Treasury Source Page: Budget 2026 document Document: (PDF) Found: effectively and will make a typographical amendment to the legal professionals legislation in Finance Act |
| Department Publications - Guidance |
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Tuesday 27th October 2026
Ministry of Defence Source Page: Armed forces pensions Document: Pension Savings Tax Annual Allowance 2025/2026 Booklet (PDF) Found: • This pension amount is multiplied by 16 (a factor set by the Finance Act). |
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Thursday 22nd October 2026
Department for Work and Pensions Source Page: Guidance: Advice for decision making: staff guide Document: (PDF) Found: other registered pension scheme2 is disregarded indefinitely3. 1 Pension Schemes Act 1993, s 1; Finance Act |
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Thursday 22nd October 2026
Department for Work and Pensions Source Page: Guidance: Advice for decision making: staff guide Document: (PDF) Found: other registered pension scheme2 is disregarded indefinitely3. 1 Pension Schemes Act 1993, s 1; Finance Act |
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Thursday 22nd October 2026
Department for Work and Pensions Source Page: Guidance: Advice for decision making: staff guide Document: (PDF) Found: other registered pension scheme2 is disregarded indefinitely3. 1 Pension Schemes Act 1993, s 1; Finance Act |
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Friday 16th October 2026
Ministry of Justice Source Page: Ministry of Justice: Data First Document: Data First prisoner custodial journey data catalogue (ODS) Found: FN00 Finance Act 2000 FN03002 Cause or permit the falsification / concealment / destruction / other disposal |
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Friday 16th October 2026
Ministry of Justice Source Page: Ministry of Justice: Data First Document: MoJ-DfE metadata (ODS) Found: misleading statement in purported compliance with an Unexplained Wealth/Disclosure Order, Criminal Finance Act |
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Friday 16th October 2026
HM Treasury Source Page: Carbon Border Adjustment Mechanism: force of law notices and reference document Document: (webpage) Found: boundaries document;‘commodity code’ has the meaning given in paragraph 2(1) of Schedule 16 to the Finance Act |
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Monday 12th October 2026
Home Office Source Page: Immigration Rules archive: 3 August 2026 to 7 October 2026 Document: (PDF) Found: reduction under a council tax reduction scheme made under section 13A of the Local Government Finance Act |
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Wednesday 7th October 2026
Department for Education Source Page: Academies accounts direction and submitting your audited financial statements Document: (PDF) Found: Taxation The academy trust is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act |
| Department Publications - Research |
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Tuesday 27th October 2026
Department for Business, Energy and Industrial Strategy Source Page: Carbon capture, usage and storage (CCUS): business models Document: (PDF) Found: the carbon price support rate as published by HM Treasury ( expressed in £/kWh ) pursuant to the Finance Act |
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Tuesday 27th October 2026
Department for Business, Energy and Industrial Strategy Source Page: Carbon capture, usage and storage (CCUS): business models Document: (PDF) Found: Carbon Support Price is the price (expressed in £/tCO₂) as published by HM Treasury pursuant to Finance Act |
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Tuesday 27th October 2026
Department for Business, Energy and Industrial Strategy Source Page: Carbon capture, usage and storage (CCUS): business models Document: (PDF) Found: carbon price suppor t rate as published by HM Treasury (expressed in £/ kWh) pursuant to the Finance Act |
| Department Publications - Transparency |
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Tuesday 20th October 2026
Ministry of Housing, Communities and Local Government Source Page: MHCLG annual report and accounts 2025 to 2026 Document: (PDF) Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Tuesday 20th October 2026
Ministry of Housing, Communities and Local Government Source Page: MHCLG annual report and accounts 2025 to 2026 Document: (PDF) Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Monday 19th October 2026
Cabinet Office Source Page: Cabinet Office annual report and accounts 2025 to 2026 Document: (PDF) Found: cases, members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Monday 19th October 2026
Cabinet Office Source Page: Cabinet Office annual report and accounts 2025 to 2026 Document: (PDF) Found: cases, members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Monday 19th October 2026
Cabinet Office Source Page: Cabinet Office annual report and accounts 2025 to 2026 Document: (PDF) Found: cases, members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Monday 19th October 2026
Cabinet Office Source Page: Cabinet Office annual report and accounts 2025 to 2026 Document: (PDF) Found: cases, members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Monday 19th October 2026
Cabinet Office Source Page: Cabinet Office annual report and accounts 2025 to 2026 Document: (PDF) Found: cases, members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Monday 19th October 2026
Cabinet Office Source Page: Cabinet Office annual report and accounts 2025 to 2026 Document: (PDF) Found: cases, members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
| Department Publications - Services |
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Monday 12th October 2026
Home Office Source Page: General aviation operators and pilots notification of flights Document: (PDF) Found: 20034 and are managed under the Customs Civil Penalties regime set out in sections 24 to 41 of the Finance Act |
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Monday 12th October 2026
Home Office Source Page: General aviation operators and pilots notification of flights Document: (PDF) Found: 20034 and are managed under the Customs Civil Penalties regime set out in sections 24 to 41 of the Finance Act |
| Non-Departmental Publications - Guidance and Regulation |
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Oct. 28 2026
HM Revenue & Customs Source Page: Advance Tax Certainty Service Document: Advance Tax Certainty Service (webpage) Guidance and Regulation Found: tax certainty service: HMRC internal manual Advance tax certainty for major projects consultation Finance Act |
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Oct. 27 2026
Veterans Advisory and Pensions Committees Source Page: Armed forces pensions Document: Pension Savings Tax Annual Allowance 2025/2026 Booklet (PDF) Guidance and Regulation Found: • This pension amount is multiplied by 16 (a factor set by the Finance Act). |
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Oct. 26 2026
Legal Aid Agency Source Page: Standard crime contract 2025 Document: (PDF) Guidance and Regulation Found: information on those arrangements or proposals within set time limits as contained in Part 7 of the Finance Act |
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Oct. 26 2026
Legal Aid Agency Source Page: Standard crime contract 2025 Document: (PDF) Guidance and Regulation Found: information on those arrangements or proposals within set time limits as contained in Part 7 of the Finance Act |
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Oct. 26 2026
Legal Aid Agency Source Page: Standard crime contract 2025 Document: (PDF) Guidance and Regulation Found: information on those arrangements or proposals within set time limits as contained in Part 7 of the Finance Act |
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Oct. 23 2026
HM Revenue & Customs Source Page: What will happen if you do not pay your tax bill Document: What will happen if you do not pay your tax bill (webpage) Guidance and Regulation Found: Warrant to recover the debt (Scotland only) In Scotland, we are authorised under Section 128 of the Finance Act |
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Oct. 23 2026
HM Revenue & Customs Source Page: What will happen if you do not pay your tax bill Document: What will happen if you do not pay your tax bill (webpage) Guidance and Regulation Found: Warrant to recover the debt (Scotland only) In Scotland, we are authorised under Section 128 of the Finance Act |
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Oct. 23 2026
HM Revenue & Customs Source Page: What will happen if you do not pay your tax bill Document: What will happen if you do not pay your tax bill (webpage) Guidance and Regulation Found: Warrant to recover the debt (Scotland only) In Scotland, we are authorised under Section 128 of the Finance Act |
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Oct. 23 2026
HM Revenue & Customs Source Page: What will happen if you do not pay your tax bill Document: What will happen if you do not pay your tax bill (webpage) Guidance and Regulation Found: Warrant to recover the debt (Scotland only) In Scotland, we are authorised under Section 128 of the Finance Act |
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Oct. 22 2026
Planning Inspectorate Source Page: Rights of way guidance booklet Document: (webpage) Guidance and Regulation Found: For instance, the way may be shown as excluded from taxable heraditament on a Finance Act 1910 map. |
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Oct. 21 2026
Planning Inspectorate Source Page: Rights of way order information: Decisions and maps published in 2026 Document: ROW/3346214 Decision date: 10 June 2026 (webpage) Guidance and Regulation Found: exclusion of a road from the numbered hereditaments on OS base maps used for the purpose of the 1910 Finance Act |
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Oct. 21 2026
Planning Inspectorate Source Page: Rights of way order information: Decisions and maps published in 2026 Document: ROW/3347406 Decision date: 27 May 2026 (webpage) Guidance and Regulation Found: Finance Act Documents The Finance Act working plans use an OS map as the base map. |
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Oct. 21 2026
Planning Inspectorate Source Page: Rights of way order information: Decisions and maps published in 2026 Document: ROW/3363809 Decision date: 10 June 2026 (webpage) Guidance and Regulation Found: In addition, the Finance Act documents have not previously been considered, as they were not available |
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Oct. 21 2026
Planning Inspectorate Source Page: Rights of way order information: Decisions and maps published in 2026 Document: ROW/3357102 Decision date: 15 June 2026 (webpage) Guidance and Regulation Found: Finance Act Map 1910 The 1910 Finance Act map uses the 1912 25 Inch OS map. |
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Oct. 21 2026
Planning Inspectorate Source Page: Rights of way order information: Decisions and maps published in 2026 Document: ROW/3355145 Interim Decision date: 04 June 2026 (webpage) Guidance and Regulation Found: Finance Act Records 1910 The base map for the 1910 Finance Act map appears to be the 1912 25 inch OS |
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Oct. 21 2026
Planning Inspectorate Source Page: Rights of way order information: Decisions and maps published in 2026 Document: ROW/3350875 Decision date: 22 June 2026 (webpage) Guidance and Regulation Found: The 1910 Finance Act records, for example, were not widely available until after the first Definitive |
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Oct. 21 2026
Planning Inspectorate Source Page: Rights of way order information: Decisions and maps published in 2026 Document: ROW/3347972 Interim Decision date: 5 June 2026 (webpage) Guidance and Regulation Found: Finance Act Documents 1910 The whole of the Order route, with the exception of the railway crossing, |
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Oct. 21 2026
Planning Inspectorate Source Page: Rights of way order information: Decisions and maps published in 2026 Document: ROW/3347497 Decision date: 12 June 2026 (webpage) Guidance and Regulation Found: primarily by map evidence but also with extracts from the Tithe settlements and information from the Finance Act |
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Oct. 21 2026
Planning Inspectorate Source Page: Rights of way order information: Decisions and maps published in 2026 Document: ROW/3338876 Decision date: 27 May 2026 (webpage) Guidance and Regulation Found: Finance Act Documentation The full length of the Order route is shown on the OS base map in the Finance |
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Oct. 21 2026
Planning Inspectorate Source Page: Rights of way order information: Decisions and maps published in 2026 Document: ROW/3370318 Decision date: 29 June 2026 (webpage) Guidance and Regulation Found: Finance Act Records 1910 The plan before me does not include the entirety of the Order Route, as |
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Oct. 21 2026
Planning Inspectorate Source Page: Rights of way order information: Decisions and maps published in 2026 Document: ROW/3359126 Decision date: 23 July 2026 (webpage) Guidance and Regulation Found: generally available to surveying authorities in the 1950s were the records relating to the 1910 Finance Act |
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Oct. 21 2026
Planning Inspectorate Source Page: Rights of way order information: Decisions and maps published in 2026 Document: ROW/3347510 Decision date: 26 June 2026 (webpage) Guidance and Regulation Found: Finance Act 1910 The Finance Act plan uses the 25-inch OS map from 1901 as a base map. |
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Oct. 21 2026
Planning Inspectorate Source Page: Rights of way order information: Decisions and maps published in 2026 Document: ROW/3377278 Decision date: 17 August 2026 (webpage) Guidance and Regulation Found: Finance Act 1910 records The records before me relate to numerous hereditaments in the vicinity |
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Oct. 21 2026
Planning Inspectorate Source Page: Rights of way order information: Decisions and maps published in 2026 Document: ROW/3363197 Decision date: 14 August 2026 (webpage) Guidance and Regulation Found: Finance Act Documents (1910) Plans related to the Finance Act 1910 are on an OS base map. |
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Oct. 21 2026
Planning Inspectorate Source Page: Rights of way order information: Decisions and maps published in 2026 Document: ROW/3360497 Decision date: 05 August 2026 (webpage) Guidance and Regulation Found: Furthermore, the Finance Act records before me would not have been available in the public domain in |
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Oct. 21 2026
Planning Inspectorate Source Page: Rights of way order information: Decisions and maps published in 2026 Document: ROW/3317931M1 Decision date: 17 August 2026 (webpage) Guidance and Regulation Found: OMA further raises concerns that importance should only be given to the details provided on the Finance Act |
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Oct. 21 2026
Planning Inspectorate Source Page: Rights of way order information: Decisions and maps published in 2026 Document: ROW/3346177 Decision date: 18 August 2026 (webpage) Guidance and Regulation Found: There is an extract of a Finance Act 1910 map (working copy only) which is on an OS base map. |
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Oct. 21 2026
Planning Inspectorate Source Page: Rights of way order information: Decisions and maps published in 2026 Document: ROW/3356555 Decision date: 27 July 2026 (webpage) Guidance and Regulation Found: Finance Act Documents The Finance Act 1910 introduced a new land tax which was levied on the basis of |
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Oct. 21 2026
Planning Inspectorate Source Page: Rights of way order information: Decisions and maps published in 2026 Document: ROW/3339981M Decision date: 26 August 2026 (webpage) Guidance and Regulation Found: Finance Act Map 1910 The full width of Yelnow Lane is excluded from the surrounding hereditaments on |
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Oct. 21 2026
Planning Inspectorate Source Page: Rights of way order information: Decisions and maps published in 2026 Document: ROW/3366905 Decision date: 11 September 2026 (webpage) Guidance and Regulation Found: Finance Act 1910 and Valuer’s Field Book The purpose of maps prepared under the Finance Act 1910 was |
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Oct. 21 2026
Planning Inspectorate Source Page: Rights of way order information: Decisions and maps published in 2026 Document: ROW/3355474 Decision date: 26 August 2026 (webpage) Guidance and Regulation Found: Finance Act 1910 The Order route is shown on the Finance Act Map within coloured and numbered hereditaments |
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Oct. 21 2026
Planning Inspectorate Source Page: Rights of way order information: Decisions and maps published in 2026 Document: ROW/3349290 Decision date: 4 September 2026 (webpage) Guidance and Regulation Found: Finance Act 1910 The Finance Act 1910 maps depict the Order route uncoloured, with a line across the |
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Oct. 21 2026
Planning Inspectorate Source Page: Rights of way order information: Decisions and maps published in 2026 Document: ROW/3360963 Decision date: 14 September 2026 (webpage) Guidance and Regulation Found: The Order route is shown as part of hereditament No. 425, and not excluded from it, on the Finance Act |
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Oct. 21 2026
Planning Inspectorate Source Page: Rights of way order information: Decisions and maps published in 2026 Document: ROW/3351339 Decision date: 15 September 2026 (webpage) Guidance and Regulation Found: Finance Act Map 1910 The Order route is within hereditament 523 on the 1910 Finance Act map. |
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Oct. 21 2026
Planning Inspectorate Source Page: Rights of way order information: Decisions and maps published in 2026 Document: ROW/3357221 Decision date: 23 September 2026 (webpage) Guidance and Regulation Found: Evidence relating to the 1910 Finance Act surveys of the relevant land were generally not available to |
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Oct. 21 2026
Planning Inspectorate Source Page: Rights of way order information: Decisions and maps published in 2026 Document: ROW/3349755 Decision date: 19 May 2026 (webpage) Guidance and Regulation Found: Finance Act 1910 The Finance Act sought to impose a tax on the value of land and for this purpose a |
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Oct. 21 2026
Planning Inspectorate Source Page: Rights of way order information: Decisions and maps published in 2026 Document: ROW/3354858 Interim Decision date: 10 June 2026 (webpage) Guidance and Regulation Found: Finance Act Records 1910 The Order route is shown within the Railway Company’s hereditament number |
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Oct. 21 2026
HM Revenue & Customs Source Page: Registration and approval of excise goods held in duty suspension (Excise Notice 196) Document: Registration and approval of excise goods held in duty suspension (Excise Notice 196) (webpage) Guidance and Regulation Found: legal provisions applicable to the contents of this notice in the: The Finance (No. 2) Act 2023 Finance Act |
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Oct. 21 2026
HM Revenue & Customs Source Page: Registration and approval of excise goods held in duty suspension (Excise Notice 196) Document: Registration and approval of excise goods held in duty suspension (Excise Notice 196) (webpage) Guidance and Regulation Found: legal provisions applicable to the contents of this notice in the: The Finance (No. 2) Act 2023 Finance Act |
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Oct. 19 2026
Environment Agency Source Page: Climate change agreements: operations manual Document: (webpage) Guidance and Regulation Found: definitions of the eligible processes that are outlined in primary legislation, Schedule 6 to the Finance Act |
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Oct. 19 2026
Environment Agency Source Page: Climate change agreements: operations manual Document: (PDF) Guidance and Regulation Found: definitions of the eligible processes that are outlined in primary legislation, Schedule 6 to the Finance Act |
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Oct. 19 2026
Environment Agency Source Page: Climate change agreements: operations manual Document: (webpage) Guidance and Regulation Found: definitions of the eligible processes that are outlined in primary legislation, Schedule 6 to the Finance Act |
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Oct. 19 2026
Environment Agency Source Page: Climate change agreements: operations manual Document: (PDF) Guidance and Regulation Found: definitions of the eligible processes that are outlined in primary legislation, Schedule 6 to the Finance Act |
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Oct. 16 2026
HM Revenue & Customs Source Page: Illustrative CBAM rates and worked example for Carbon Border Adjustment Mechanism (CBAM) Document: Illustrative CBAM rates and worked example for Carbon Border Adjustment Mechanism (CBAM) (webpage) Guidance and Regulation Found: This methodology is set out in law, via the Finance Act 2026. |
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Oct. 16 2026
HM Revenue & Customs Source Page: Carbon Border Adjustment Mechanism: force of law notice and reference document Document: (webpage) Guidance and Regulation Found: boundaries document;‘commodity code’ has the meaning given in paragraph 2(1) of Schedule 16 to the Finance Act |
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Oct. 16 2026
HM Revenue & Customs Source Page: Carbon Border Adjustment Mechanism: force of law notice and reference document Document: (webpage) Guidance and Regulation Found: boundaries document;‘commodity code’ has the meaning given in paragraph 2(1) of Schedule 16 to the Finance Act |
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Oct. 26 2026
UK Defence Innovation Source Page: Tactical Power Challenge Document: (PDF) Guidance and Regulation Found: accordingly; Plastic Packaging Component(s) shall have the same meaning as set out in Part 2 of the Finance Act |
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Oct. 09 2026
UK Defence Innovation Source Page: Space to Innovate: Delta Drop Document: (PDF) Guidance and Regulation Found: accordingly; Plastic Packaging Component(s) shall have the same meaning as set out in Part 2 of the Finance Act |
| Non-Departmental Publications - Statistics |
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Oct. 28 2026
HM Revenue & Customs Source Page: Alcohol Duty Reforms Evaluation Report Document: Alcohol Duty Review Consultation and Call for Evidence Response (October 2021) (PDF) Statistics Found: for the changes to the approvals and returns and payments for alcohol producers in the 2022/23 Finance Act |
| Non-Departmental Publications - Open consultation |
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Oct. 28 2026
HM Revenue & Customs Source Page: Carbon Border Adjustment Mechanism (CBAM): a consultation on sectoral scope expansion to include refinery products Document: (PDF) Open consultation Found: undertaken in parallel to ongoing work to implement the current sectoral scope of CBAM as specified in Finance Act |
| Non-Departmental Publications - Transparency |
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Oct. 28 2026
Forestry England Source Page: Forestry England annual report and accounts 2025 to 2026 Document: (PDF) Transparency Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Oct. 23 2026
HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act |
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Oct. 23 2026
HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act |
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Oct. 23 2026
HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act |
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Oct. 23 2026
HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act |
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Oct. 23 2026
HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act |
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Oct. 23 2026
HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act |
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Oct. 23 2026
HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act |
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Oct. 23 2026
HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act |
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Oct. 23 2026
HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act |
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Oct. 23 2026
HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act |
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Oct. 23 2026
HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act |
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Oct. 23 2026
HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act |
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Oct. 23 2026
HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act |
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Oct. 23 2026
HM Revenue & Customs Source Page: Named tax avoidance schemes, promoters, enablers and suppliers Document: Named tax avoidance schemes, promoters, enablers and suppliers (webpage) Transparency Found: enablers and suppliers of tax avoidance arrangements under the publishing legislation included in Finance Act |
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Oct. 20 2026
Money and Pensions Service Source Page: Money and Pensions Service annual report and accounts: 2025 to 2026 Document: (PDF) Transparency Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Oct. 20 2026
Money and Pensions Service Source Page: Money and Pensions Service annual report and accounts: 2025 to 2026 Document: (PDF) Transparency Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Oct. 16 2026
Natural England Source Page: Natural England annual report and accounts 2025 to 2026 Document: (PDF) Transparency Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Oct. 15 2026
National Forest Company Source Page: National Forest Company annual report and accounts 2025 to 2026 Document: (PDF) Transparency Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Oct. 13 2026
UK Fusion Energy Source Page: UK Fusion Energy Ltd Annual Report and Accounts 2025/26 Document: (PDF) Transparency Found: adjustments and assesses itself and UKAEA to be within the scope of the UK-to-UK exemption included in Finance Act |
| Non-Departmental Publications - Services |
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Oct. 22 2026
Environment Agency Source Page: Application to discharge up to 15m3 a day into ground or 20m3 a day to surface water: part B6.5 Document: (PDF) Services Found: any premises which is defined as a domestic property under section 66 of the Local Government Finance Act |
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Oct. 12 2026
Border Force Source Page: General aviation operators and pilots notification of flights Document: (PDF) Services Found: 20034 and are managed under the Customs Civil Penalties regime set out in sections 24 to 41 of the Finance Act |
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Oct. 12 2026
Border Force Source Page: General aviation operators and pilots notification of flights Document: (PDF) Services Found: 20034 and are managed under the Customs Civil Penalties regime set out in sections 24 to 41 of the Finance Act |
| Non-Departmental Publications - Policy paper |
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Oct. 16 2026
HM Revenue & Customs Source Page: Carbon border adjustment mechanism (CBAM): Policy summary Document: Carbon border adjustment mechanism (CBAM): Policy summary (webpage) Policy paper Found: It includes the core policy framework which is set out via primary legislation in the Finance Act 2026 |
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Oct. 16 2026
HM Revenue & Customs Source Page: Carbon border adjustment mechanism (CBAM): Policy summary Document: Carbon border adjustment mechanism (CBAM): Policy summary (webpage) Policy paper Found: It includes the core policy framework which is set out via primary legislation in the Finance Act 2026 |
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Oct. 16 2026
HM Revenue & Customs Source Page: Carbon border adjustment mechanism (CBAM): Policy summary Document: Carbon border adjustment mechanism (CBAM): Policy summary (webpage) Policy paper Found: It includes the core policy framework which is set out via primary legislation in the Finance Act 2026 |
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Oct. 16 2026
HM Revenue & Customs Source Page: Carbon border adjustment mechanism (CBAM): Policy summary Document: Carbon border adjustment mechanism (CBAM): Policy summary (webpage) Policy paper Found: It includes the core policy framework which is set out via primary legislation in the Finance Act 2026 |
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Oct. 16 2026
HM Revenue & Customs Source Page: Carbon border adjustment mechanism (CBAM): Policy summary Document: Carbon border adjustment mechanism (CBAM): Policy summary (webpage) Policy paper Found: It includes the core policy framework which is set out via primary legislation in the Finance Act 2026 |
| Non-Departmental Publications - News and Communications |
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Oct. 14 2026
Upper Tribunal (Tax and Chancery Chamber) Source Page: [2026] UKUT 00394 (TCC) Josoemag Services Limited v HM Revenue and Customs Document: [2026] UKUT 00394 (TCC) Josoemag Services Limited v HM Revenue and Customs (PDF) News and Communications Found: this appeal, the income tax liability imposed by the assessments arose under Schedule 16 to the Finance Act |
| Draft Secondary Legislation |
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The AWE Pension Scheme (Transfer of Assets) Regulations 2026 Chapter 3 (AWE Pension Scheme) of the Pension Schemes Act 2026 (“the 2026 Act”) establishes a legislative framework to create a new public pension scheme for members of the AWE Pension Scheme, and to transfer the assets of the pension scheme to government. These Regulations are made under section 116 of the 2026 Act and enable the Secretary of State to issue directions that will require the transfer of pension scheme assets to central government. Ministry of Defence Found: discretion to make a decision about investments for the purposes of section 34(2)(14). (3) In the Finance Act |
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The Trusts and Succession (Scotland) Act 2024 (Consequential Provisions and Modifications) (Pension Schemes) Order 2026 This Order makes provision in consequence of the Trusts and Succession (Scotland) Act 2024 (“the 2024 Act”). Scotland Office Found: by section 239 of the Pensions Act 2004 (c. 35), paragraph 1 of Part 3(2) of Schedule 27 to the Finance Act |
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The Customs (Contravention of a Relevant Rule) (Maximum Penalty) (Amendment) Order 2026 This Order amends section 26(5) of the Finance Act 2003 to increase the maximum amount which may be prescribed as a penalty for the contravention of a relevant rule under subsection (1) of that section. The maximum penalty amount is increased from £2,500 to £10,000. HM Treasury Found: Draft Order laid before the House of Commons under section 26(7) of the Finance Act 2003, for approval |
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The Financial Services and Markets Act 2023 (Addition of Relevant Enactments) Regulations 2026 These Regulations add to the list of “relevant enactments” for the purposes of sections 13 to 17 of the Financial Services and Markets Act 2023 (c. 29) (“the Act”). Under section 13 of the Act, the Treasury may make regulations (an “FMI sandbox”) which may modify the effect or application of such relevant enactments for the purpose of testing the efficiency or effectiveness of new technologies or practices in the carrying on of financial markets infrastructure activities. The effect is to include new relevant enactments within the list at section 17(3) of the Act so that these enactments can be modified by future or existing FMI sandboxes. HM Treasury Found: relevant enactment”)— (a)before paragraph (a), insert— “(za)the National Debt Act 1870; (zb)the Finance Act |
| Scottish Committee Publications |
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Thursday 15th October 2026
Correspondence - Letter from the Cabinet Secretary for Economy, Tourism and Transport, 15 October 2026 Transport Scotlands Annual Report and Accounts Found: cases, members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
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Tuesday 6th October 2026
Correspondence - Letter from the Minister for Public Finance to the Convener, 6 October 2026 Draft Non-Domestic Rates (Electronic Notices) (Scotland) Regulations 2026 Found: Non-Domestic Rates (Scotland) Act 2020 (“the 2020 Act”) and section 72(4) of the Local Government Finance Act |
| Scottish Government Publications |
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Thursday 23rd July 2026
Energy and Climate Change Directorate Source Page: Documented correspondence between Scottish Government and the Climate Change Committee: EIR release Document: EIR 202600500304 - Information released - Annual Report And Accounts 2024-2025 (PDF) Found: Members may opt to give up (commute) pension for a lump sum up to the limits set by the Finance Act |
| Welsh Committee Publications |
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PDF - Explanatory Memorandum Inquiry: Taxation (Wales) Bill Found: In particular, HMRC may carry out inspections under Schedule 36 to the Finance Act 20086 using both |
| Welsh Government Publications |
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Monday 19th October 2026
Source Page: Taxation (Wales) Bill: data protection impact assessment Document: Taxation (Wales) Bill: data protection impact assessment (PDF) Found: existing or developing information sharing routes in related areas, including Local Government Finance Act |
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Friday 16th October 2026
Source Page: Alternative provider medical services contract 2026 Document: Alternative provider medical services contract 2026 (PDF) Found: Local Government Finance Act 1992. 93 PART 10 PAYMENT UNDER THE CONTRACT 351. |
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Wednesday 14th October 2026
Source Page: Non-domestic rating lower multiplier Document: Non-domestic rating lower multiplier (webpage) Found: Legal basis Paragraph A16(1)(a), (3) and (4)(a) and (c) of Schedule 7 to the Local Government Finance Act |
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Tuesday 22nd September 2026
Source Page: FOI release 27421: Visitor accommodation Document: Visitor accommodation (PDF) Found: properties in Wales for local tax purposes are set out in section 66(2BB) of the Local Government Finance Act |
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Thursday 3rd September 2026
Source Page: Procurement Act 2023 guidance: exclusions Document: Guidance: exclusions (PDF) Found: fraudulent evasion of tax iii. been convicted of an offence under sections 45 or 46 of the Criminal Finance Act |
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Tuesday 11th August 2026
Source Page: Electric vehicle charging point relief Document: Electric vehicle charging point relief (webpage) Found: Legal basis The Local Government Finance Act 1988 (‘the Act’) sets out the legal basis for non-domestic |
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Wednesday 15th July 2026
Source Page: Welsh Revenue Authority: Annual Report and Accounts 2025 to 2026 Document: Welsh Revenue Authority: Annual Report and Accounts 2025 to 2026 (webpage) Found: Members may opt to give up (commute) their pension for a lump sum up to the limits set by the Finance Act |
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Tuesday 23rd June 2026
Source Page: FOI release 27022: Map Modification Order Document: Doc 1 (PDF) Found: Finance Act 1910 29. |
| Welsh Senedd Research |
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Non-domestic rates: guide for constituents 2026
Friday 31st July 2026 Welsh Parliament Senedd Research Non-domestic (business) rates A guide for constituents August 2026 Find out more: research.senedd.wales The Welsh Parliament is the democratically elected body that represents the interests of Wales and its people... Found: Schedule 5 to the Local Government Finance Act 1988 sets out a list of the exempt types of property. |