This document serves as an official correction notice for The Vaping Products (Production, Duty Stamps and Commencement) Regulations 2026, amending a typographical error found on page 24 in the first signature block where the name 'Justin Holiday' was mistakenly written as 'Justin Holiday'.

These Regulations establish the National Savings (Remediation Scheme) (No. 2) to authorize the Director of Savings to make payments to the personal representatives of deceased persons whose estates suffered losses because the Director mistakenly retained certain National Savings holdings, such as bonds, certificates, or stock, after the holder died; the scheme defines what constitutes an eligible claim, sets out the methodology for calculating compensation—which provides for the greater of applicable contractual interest or a benchmarked rate plus 1%—and allows for payment of consequential losses, extending its scope across England, Wales, Scotland, Northern Ireland, the Isle of Man, and the Channel Islands.

The National Savings (Remediation Scheme) Regulations 2026 establish a formal scheme, administered by the Director of Savings under the authority of the Treasury, to make payments to the personal representatives of deceased persons whose estates suffered losses because the Director of Savings mistakenly retained assets like accounts, bonds, or stocks.

The regulations define what constitutes an eligible claim, set out the calculation methods for payments (offering the greater of contractual interest or interest based on the Bank of England Base Rate plus one percent), and allow for further compensatory payments for resulting estate losses and administration costs.

These Regulations, enacted by His Majesty's Revenue and Customs (HMRC), amend the primary Income Tax (Pay As You Earn) Regulations 2003 to authorize HMRC to implement PAYE coding adjustments specifically for the purpose of collecting the Winter Fuel Payment Charge throughout a tax year.

This amendment inserts a new regulation (14BA) allowing HMRC to determine taxpayer codes to ensure the income tax liability arising from the Winter Fuel Payment Charge is deducted from PAYE income during the year, and to manage any resultant overpayments.

These Statutory Instruments amend existing UK customs legislation concerning safety and security procedures, primarily by modifying the Customs Safety and Security (Penalty) Regulations 2019 and the Commission Implementing Regulation (EU) 2015/2447.

The key changes involve introducing the definition of a 'customs representative' for penalty purposes, clarifying liability for entry summary and pre-departure declarations, mandating arrival notifications for vessels and aircraft, and updating obsolete legislative references within the implementing rules.

These Regulations, made by HM Revenue and Customs and the Treasury, introduce several amendments to existing UK customs legislation enacted following the EU exit, primarily concerning bulk Customs declarations, the acceptance of both paper and electronic customs carnets, the calculation of interest on late import duty liabilities, and providing HMRC with powers to require necessary examination or storage functions to be conducted at approved 'off-site facilities'.

The rules come into force on June 30th, 2026, with specific provisions taking effect retrospectively or immediately upon that date.

These Regulations formally revoke older statutory instruments from 1985, 1999, and 2001 that conferred specific immunities and privileges upon the North Atlantic Salmon Conservation Organization and the North-East Atlantic Fisheries Commission under previous European Communities law, exercising powers granted by the Retained EU Law (Revocation and Reform) Act 2023, with the revocation taking effect on March 31, 2027, to allow time for successor legislation to be enacted to maintain continuity.

These Statutory Instruments, made by the Treasury and coming into force on December 30th, 2026, insert a new Article 465A into the retained Capital Requirements Regulation (Regulation (EU) No 575/2013) to establish a transitional provision for calculating market risk capital requirements.

This provision mandates that credit institutions and Part 4A investment firms must suspend the application of specific, newly introduced PRA rules (concerning internal models and related requirements) between January 1st, 2027, and December 31st, 2027, allowing them time to transition their methodologies before the revocation of the relevant EU-derived provisions takes full effect, with the Treasury retaining the power to extend this period.