This Statutory Instrument, The River Tyne (Tunnels) (Revision of Tolls) Order 2026, exercises powers granted under the Tyne and Wear Act 1976 and the River Tyne (Tunnels) Order 2005 to revise the maximum tolls that the North East Combined Authority can demand for traffic using the Tyne Tunnel crossing, setting the new rates specified in the attached Schedule, effective from May 1, 2026, and simultaneously revoking the previous 2025 revision Order.

The Customs (Northern Ireland) (EU Exit) (Amendment) Regulations 2026 modify the existing 2020 Regulations concerning customs duties in Northern Ireland post-EU exit by correcting minor errors across several chapters and introducing two key substantive changes: establishing a linkage for claims between the Chapter 5 relief scheme and the Chapter 6 repayment/remission scheme, and introducing a mechanism for 'interchangeable goods' claims where identifying specific goods is impracticable due to mixing.

These Regulations, officially titled The Customs (Northern Ireland) (EU Exit) (Amendment) (No. 2) Regulations 2026, introduce a technical amendment to delay the enforcement date of a preceding Statutory Instrument, specifically S.I. 2026/393.

The Treasury exercised powers under the Taxation (Cross-border Trade) Act 2018 to move the commencement date for specific customs amendments in Northern Ireland from April 20th, 2026, to May 25th, 2026.

Schedule 1 mandates specific textual amendments to the Armed Forces Act 2006, focusing primarily on updating provisions related to service offences, the structure and jurisdiction of service courts, and the mechanisms for handling service complaints, thereby revising the existing framework for military law and discipline.

The Armed Forces (Entitlement to Service Pension Equality) Order 2010 adjusts the rules governing entitlement to service pensions for members of the Armed Forces, primarily to promote equality across different service personnel cohorts and address historical inconsistencies within the existing pension scheme framework.

Part 5 of the Income Tax (Trading and Other Income) Act 2005 establishes the legislative framework for the Enterprise Investment Scheme (EIS), detailing the conditions under which individuals can claim income tax relief on investments made in qualifying shares issued by small, unlisted trading companies.

The provisions cover requirements for the issuing company, the nature of the shares, the qualifying trade, the maximum investment amounts, and the conditions under which the relief can be claimed, withdrawn, or is not available.