Laid - 12 Oct 2026 In Force Not stated
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 …
Laid - 15 Sep 2026 In Force Not stated
These Regulations amend and add to the regulatory regime for certain cryptoasset activities pursuant to powers conferred by the Financial Services and Markets Act 2000 (c. 8) (“the Act”).
Laid - 14 Sep 2026 In Force Not stated
These Regulations amend the Individual Savings Account Regulations 1998. Regulation 6 introduces a £12,000 limit on subscriptions to cash ISA accounts for individuals aged 64 or under at the end of the tax year. Regulation 9 introduces a new requirement in relation to money market funds held in a stocks …
Laid - 14 Sep 2026 In Force 1 Dec 2026
These Regulations extend transitional provisions provided for in Regulation (EU) 575/2013 of the European Parliament and of the Council on prudential requirements for credit institutions and amending Regulation (EU) No 648/2012 (the “Capital Requirements Regulation”) as extended by: i) the Central Counterparties (Transitional Provision) (Extension and Amendment) Regulations 2022 (S.I …
Laid - 11 Sep 2026 In Force 2 Oct 2026
Section 94 of the Finance Act 2009 provides for the Commissioners for HM Revenue and Customs to publish information (including names) of persons who have been penalised for deliberate defaults where the tax lost exceeds £25,000.
Laid - 8 Sep 2026 In Force Not stated
Regulations 2 and 3 make amendments relating to the rate of import duty applicable to goods originating from Bhutan. Regulation 2 removes Bhutan from the list of least developed countries in Part 2 of Schedule 3 to the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”) and adds it …
Laid - 8 Sep 2026 In Force 1 Oct 2026
This Order introduces a temporary zero rate of VAT on supplies of domestic electricity in England and Wales and Scotland. The zero rate applies to supplies made in the period beginning with 1st October 2026 and ending with 31st March 2027 by modifying Schedule 8 (zero-rating) to the Value Added …
Laid - 15 Jul 2026 In Force 17 Aug 2026
These Regulations amend Schedule 20 to the Finance Act 2026, which sets out exceptions from the requirement for tax advisers to register with HMRC.
Laid - 14 Jul 2026 In Force 5 Aug 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 …
Laid - 14 Jul 2026 In Force 5 Aug 2026
These Regulations amend the Customs Tariff (Suspension of Import Duty Rates) (EU Exit) Regulations 2020 (S.I. 2020/1435) (“the 2020 SI”). Regulation 2(2) amends the definition of “Suspensions of Import Duty Rates Document” in regulation 2 of the 2020 SI to refer to a new version of that document. The new …