Laid - 16 Oct 2025 In Force 1 Apr 2026
These Regulations provide a definition for the term “qualifying retail, hospitality or leisure hereditament” for the purposes of determining whether a lower multiplier may be applied to calculate the business rates due in relation to the hereditament in question. Local authorities multiply the rateable value of a business property with …
Laid - 16 Oct 2025 In Force 21 Nov 2025
These Regulations designate areas, known as “special tax sites”, as special areas for the purposes of Parts 2 (plant and machinery allowances) and 2A (structures and buildings allowances) of the Capital Allowances Act 2001 (c. 2) (“CAA 2001”).
Laid - 16 Oct 2025 In Force 21 Nov 2025
Laid - 14 Oct 2025 In Force Not stated
Laid - 18 Sep 2025 In Force 28 Nov 2025
Laid - 10 Sep 2025 In Force 29 Oct 2025
Laid - 6 Aug 2025 In Force 1 Sep 2025
These Regulations specify the rate of interest that has effect for the purposes of Parts 2 and 3 of Schedule 3 to the Finance Act 2001 (c. 9), which deals with interest on amounts payable by His Majesty’s Revenue and Customs (“HMRC”), for the purposes of alcohol duty (the “repayment …
Laid - 21 Jul 2025 In Force 1 Jan 2026
These Regulations set out the Treasury’s equivalence determination in respect of the regulatory framework in Switzerland that applies to risk mitigation techniques for OTC derivative contracts not cleared by a CCP and the regulatory framework that applies to CCPs that are established in Switzerland.
Laid - 21 Jul 2025 In Force Not stated
These Regulations implement provisions in the Agreement between the United Kingdom of Great Britain and Northern Ireland and the Swiss Confederation on Mutual Recognition in Financial Services done at Berne on 21st December 2023(52) (“the Agreement”).
Laid - 16 Jul 2025 In Force 7 Aug 2025