The Secretary of State enacted these Regulations using the power granted by the Trade Act 2021 to extend the deadline for making regulations necessary to implement international trade agreements to which the UK is a signatory.

Specifically, the five-year period during which this regulation-making power can be used is extended, meaning no regulations under section 2(1) of the Act can be made after the end of ten years beginning with IP completion day.

Statutory approval from both Houses of Parliament preceded the coming into force of these regulations on December 30th, 2025, and they apply across England, Wales, Scotland, and Northern Ireland.

These Regulations amend the 2020 EU Exit Customs Tariff Regulations by updating the official version of the United Kingdom Tariff document, effective 15th December 2025.

The amendment specifically increases the import duty rate for specific codes of husked basmati rice from 0% to £25 per 1000kg and rectifies a previous error by restoring the 14% duty rate for jams, fruit jellies, and related products under heading code 2007 99 93.

The Financial Services (Gibraltar) (Amendment) (EU Exit) Regulations 2025, enacted by HM Treasury, exercise powers derived from earlier 2019 legislation to formally postpone the expiry date of existing transitional arrangements from 2025 to 2026 for specified categories of Gibraltar-based financial services firms operating in the UK, and vice versa.

These Regulations apply across England and Wales, Scotland, and Northern Ireland, and accompany an explanatory note confirming no significant impact assessment was required due to the minor, administrative nature of the extension.

These Regulations, titled the Official Controls (Import of High-Risk Food and Feed of Non-Animal Origin) (Amendment of Commission Implementing Regulation (EU) 2019/1793) (England) Regulations 2025, were enacted by the Secretary of State to amend the existing framework governing enhanced official controls on specific high-risk food and feed of non-animal origin entering England.

The key changes involve replacing the former Combined Nomenclature (CN) codes and TARIC sub-divisions with a single 'commodity code' structure to align with the UK's Integrated Tariff system, and substituting the previous Annexes I and II of EUR 2019/1793 with updated lists detailing required controls, hazards, and inspection frequencies for products originating from various third countries.

The Regulations extend to England and Wales but apply only to England, coming into force on January 1, 2026.

This Order legally establishes the Oxford Street Development Corporation, effective from January 1st, 2026, pursuant to powers in the Localism Act 2011.

The Secretary of State makes the Order following notification from the Mayor of London regarding the designation of the Mayoral development area, which covers the Oxford Street area within Greater London, mapped precisely for reference, and names the newly established body the “Oxford Street Development Corporation.”

These Regulations, made by the Treasury with the recommendation of the Secretary of State under powers granted by the Taxation (Cross-border Trade) Act 2018, amend existing 2020 regulations to update the Republic of Korea Free Trade Agreement documentation.

Specifically, the amendment replaces the reference in Schedule 1 to the applicable origin reference document with version 1.3, dated 31st October 2025, to give effect to an exchange of notes between the UK and South Korea concerning the extension of cumulation of origin and direct transport provisions related to the European Union, and they come into force on 31st December 2025, extending across the whole of the UK.

These Regulations, made under powers provided by the Companies Act 2006, amend the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 to introduce new requirements for large companies to report specific details regarding their B2B payment practices and performance within their Directors’ Reports, effective for financial years starting on or after January 1, 2026.

The Treasury issues this Order to amend the Financial Services and Markets Act 2000 (Regulated Activities etc.) (Amendment) Order 2025, which primarily addresses the regulation of deferred payment credit agreements, often termed "buy-now-pay-later" (BNPL) agreements.

Key amendments include excluding domestic premises suppliers from certain credit broking regulations related to these agreements and establishing transitional provisions to ensure that existing Part 4A permissions remain valid for the activities as they stand after the Order’s changes take effect on the regulatory commencement date.