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Secondary Legislation

Laid - 19 Jun 2025 In Force 11 Jul 2025

Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2025
Department: HM Treasury
Made negative
Parliamentary Status - Legislation

These Regulations amend the Revenue and Customs (Complaints and Misconduct) Regulations 2010 (“the principal Regulations”) which govern the recording, handling and investigating of complaint, conduct matters and death and serious injury matters in relation to His Majesty’s Revenue and Customs (“HMRC”) and confer oversight functions in respect of the same …


Secondary Legislation

Laid - 12 Jun 2025 In Force 3 Jul 2025

Private Intermittent Securities and Capital Exchange System (Exemption from Stamp Duties) Regulations 2025
Department: HM Treasury
Made negative
Parliamentary Status - Legislation

These Regulations provide an exemption from all stamp duties on the transfer of a PISCES share in connection with trading activity that takes place on a PISCES under the PISCES sandbox arrangements described in regulation 3(2) of the Financial Services and Markets Act 2023 (Private Intermittent Securities and Capital Exchange …


Secondary Legislation

Laid - 9 Jun 2025 In Force Not stated

Financial Services and Markets Act 2023 (Capital Buffers and Macro-prudential Measures) (Consequential Amendments) Regulations 2025
Department: HM Treasury
Draft affirmative
Parliamentary Status - Legislation

Section 1 of the Financial Services and Markets Act 2023 (c. 29) revokes subordinate legislation in Part 2 of Schedule 1 to that Act, including the Capital Requirements (Capital Buffers and Macro-prudential Measures) Regulations 2014 (S.I. 2014/894) (“the 2014 Capital Buffers Regulations”).


Secondary Legislation

Laid - 5 Jun 2025 In Force 31 Jul 2025

Capital Buffers and Macro-prudential Measures Regulations 2025
Department: HM Treasury
Made negative
Parliamentary Status - Legislation

Section 1 of, and Schedule 1 to, the Financial Services and Markets Act 2023 (c. 29) (“the Act”) revoke the Capital Requirements (Capital Buffers and Macro-prudential Measures) Regulations 2014 (S.I. 2014/894) (“the 2014 Regulations”). The revocation of the 2014 Regulations comes into force on 31st July 2025 by virtue of …


Secondary Legislation

Laid - 19 May 2025 In Force Not stated

Financial Services and Markets Act 2000 (Regulated Activities etc.) (Amendment) Order 2025
Department: HM Treasury
Draft affirmative
Parliamentary Status - Legislation

This Order provides for certain “buy-now-pay-later” agreements which are currently exempt agreements within article 60F(2) of the Financial Services and Markets Act 2000 (Regulated Activities) Order 2001 (S.I. 2001/544) (“the Regulated Activities Order”) to become regulated credit agreements within the meaning of article 60B(3) of that Order. These agreements are …


Secondary Legislation

Laid - 15 May 2025 In Force 5 Jun 2025

Financial Services and Markets Act 2023 (Private Intermittent Securities and Capital Exchange System Sandbox) Regulations 2025
Department: HM Treasury
Made negative
Parliamentary Status - Legislation

These Regulations provide for the testing of the efficiency and effectiveness of a new kind of share-trading system, the Private Intermittent Securities and Capital Exchange System, or PISCES. The PISCES sandbox is a financial markets infrastructure (“FMI”) sandbox provided for at sections 13 to 17 of the Financial Services and …


Secondary Legislation

Laid - 28 Apr 2025 In Force Not stated

Payment Services and Payment Accounts (Contract Termination) (Amendment) Regulations 2025
Department: HM Treasury
Draft affirmative
Parliamentary Status - Legislation

These Regulations amend regulation 51 of the Payment Services Regulations 2017 (“PSRs”) to impose new requirements on payment service providers (“PSPs”) in relation to the termination of framework contracts for payment services concluded for an indefinite period and entered into on or after 28th April 2026.


Secondary Legislation

Laid - 3 Apr 2025 In Force 24 Apr 2025

Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025
Department: HM Treasury
Made negative
Parliamentary Status - Legislation

These Regulations make provision about the tax treatment of unauthorised payments made under public service pension schemes in connection with the Public Service Pensions and Judicial Offices Act 2022 (“PSPJOA 2022”). They also make provision consequential on the abolition of the lifetime allowance.


Secondary Legislation

Laid - 3 Apr 2025 In Force 28 Apr 2025

Horizon Shortfall Scheme Appeals (Tax Exemptions and Relief) Regulations 2025
Department: HM Treasury
Made negative
Parliamentary Status - Legislation

These Regulations provide for exemptions from capital gains tax, corporation tax, income tax and a relief from inheritance tax for payments received under Horizon Shortfall Scheme Appeals, an independent appeals process created by the Department for Business and Trade.


Secondary Legislation

Laid - 3 Apr 2025 In Force 28 Apr 2025

Social Security (Contributions) (Amendment No. 5) Regulations 2025
Department: HM Treasury
Made negative
Parliamentary Status - Legislation

These Regulations amend the Social Security (Contributions) Regulations 2001 to provide that Horizon Shortfall Scheme Appeals payments will be disregarded in the calculation of earnings for the purpose of establishing liability to Class 1 National Insurance contributions.