Activated legal provisions establishing a new Local Audit Office and reforming local government pension accounting and audit committee requirements from 15 July 2026.

This instrument brings into force several sections of the English Devolution and Community Empowerment Act 2026 on 15 July 2026, primarily affecting local authorities and pension scheme managers in England.

It establishes the Local Audit Office, mandates audit committees for Category 1 authorities, and introduces new requirements for cooperation between local government pension scheme managers.

The regulations also authorize the separation of pension scheme accounts and modify how smaller authorities are categorized for audit purposes when financial reviews are outstanding.

Revoked the temporary legal protections that preserved free school lunch eligibility for specific groups during the transition to Universal Credit.

This Order terminates the temporary protection of free school lunch eligibility for certain students in England starting 17 August 2026.

It amends the Welfare Reform Act 2012 (Commencement No. 30 and Transitory Provisions) Order 2018 by revoking the 'transitory provisions' that previously allowed individuals to retain their free meal status despite changes to the welfare system.

The Secretary of State for Education directs that any person relying on these specific transitional rules to qualify for free school lunches will cease to be eligible on the specified date.

Established a formal tax settlement scheme for individuals and employers to resolve outstanding loan charge liabilities and associated inheritance tax issues.

These regulations establish the Loan Charge Settlement Scheme, providing a framework for individuals and corporate employers to settle liabilities arising from certain loans or quasi-loans treated as employment or trading income.

The instrument directs HM Revenue and Customs (HMRC) to identify eligible persons, calculate settlement offers using prescribed methodologies, and manage the collection of settlement amounts as Crown debts.

It applies to taxpayers liable for loan charge amounts under the Finance (No. 2) Act 2017, excluding those suspected of being tax arrangement promoters, and introduces specific inheritance tax exemptions for those who enter into a settlement agreement.

Updated various childcare regulations to ban dangerous dog breeds from premises, broadened harm notification requirements, and adopted the July 2026 EYFS statutory frameworks.

These Regulations amend several existing statutory instruments to update childcare registration and welfare requirements in England.

The legislation prohibits the presence of banned dog breeds at childcare premises, lowers the threshold for notifying the Chief Inspector of child abuse or harm by removing the qualifier 'serious', and adopts updated statutory frameworks for learning, development, and staff qualifications.

It applies specifically to early years childminders, group and school-based providers, later years providers, and home child-carers registered on both the Early Years and General Childcare Registers.

Amended the Housing Benefit Regulations 2006 to introduce new income disregards for working-age claimants in temporary or specified accommodation.

These Regulations amend the Housing Benefit Regulations 2006 to increase the amount of earned income ignored during the financial assessment for claimants living in specified or temporary accommodation.

The Secretary of State for Work and Pensions establishes five distinct disregard rates based on the claimant’s age and relationship status, ranging from £61.41 to £119.70 per week.

These changes apply to working-age claimants in England, Wales, and Scotland, directing local authorities to apply these new calculations when determining eligibility and benefit amounts for employed and self-employed earners.

Revoked the Pensions Regulator's Code of Practice for collective defined contribution schemes effective July 31, 2026.

This Order revokes the Pensions Regulator’s Code of Practice regarding the authorisation and supervision of collective defined contribution schemes.

It exercises powers granted to the Secretary of State under the Pensions Act 2004 and applies to the regulatory framework governing occupational pension schemes in England, Wales, and Scotland.

The revocation precedes the issuance of a revised code intended to incorporate legislative extensions for unconnected multiple employer schemes.

Appointed 31 July 2026 as the commencement date for the Pensions Regulator's Code of Practice on Collective Defined Contribution schemes and revoked the corresponding 2022 Order.

The Secretary of State for Work and Pensions establishes 31 July 2026 as the date on which the Pensions Regulator’s updated Code of Practice regarding the authorisation and supervision of collective defined contribution (CDC) schemes takes legal effect.

The Order applies to the Pensions Regulator and trustees or managers of CDC schemes in England, Wales, and Scotland.

It further revokes the 2022 Order that brought the previous iteration of the Code into force.

Expanded eligibility for free school lunches to pupils in maintained nursery schools in England whose parents receive Universal Credit.

This Order establishes free school lunch eligibility for registered pupils at maintained nursery schools in England if their parent receives Universal Credit and they do not already qualify under existing legislative criteria.

It directs school authorities to treat these pupils as eligible persons under section 512ZB(4A) of the Education Act 1996.

The provisions apply specifically to the education sector in England and involve parents who are recipients of Universal Credit.