The Economic Crime and Corporate Transparency Act 2023 (Commencement No. 4) Regulations 2025 establish commencement dates for several sections of the Act.

Key provisions brought into force include sections relating to identity verification, unique identifiers for companies, and a new offence of failing to prevent fraud.

The regulations also amend previous commencement regulations and update references to commencement dates in related legislation to reflect the actual dates provisions came into force, correcting an error regarding the required publication of guidance.

The Mid-Suffolk Light Railway Order 2025 grants the Mid-Suffolk Light Railway Company permission to operate and maintain its railway, including a level crossing, and establishes procedures for its potential transfer.

The order specifies details regarding the railway, its maintenance, and the required safety protocols at its level crossing.

It also details processes for transferring ownership or lease of the railway.

These regulations, effective April 6th, 2025, amend the 1994 Statutory Maternity Pay regulations concerning compensation for small employers.

They increase the additional payment small employers receive from 3% to 8.5% of statutory maternity pay.

This change applies across the UK, with specific provisions for Northern Ireland.

The amendment is based on a pre-determined formula and is projected to have minimal impact on the private, voluntary, or community sectors.

The Persistent Organic Pollutants (Amendment) Regulations 2025 amend Regulation (EU) 2019/1021 on persistent organic pollutants.

Key changes include updated concentration limits and exemptions for several substances in Annexes 1, 4, and 5, reflecting changes to the Stockholm Convention and international best practices.

The amendments add new substances, including Dechlorane Plus, Methoxychlor, and UV-328, to Annex 1 and update waste management provisions and derogations for several substances in Annexes 4 and 5.

A de minimis assessment indicates minimal overall economic impact.

These regulations amend existing UK legislation to incorporate statutory neonatal care pay, as introduced by the Neonatal Care (Leave and Pay) Act 2023.

The amendments update the Statutory Payment Schemes (Electronic Communications) Regulations 2002 and Income Tax legislation (Pay As You Earn Regulations 2003 and Construction Industry Scheme Regulations 2005) to include references and administrative processes related to this new parental benefit.

The changes streamline administration and ensure consistent legal treatment of statutory neonatal care pay.

The Help-To-Save Accounts Regulations 2025 amend the 2018 regulations governing Help-to-Save accounts.

Key changes include lowering the minimum earned income requirement for Universal Credit claimants to £1 and removing the reference to the national living wage in eligibility criteria.

The amendments aim to simplify eligibility and broaden access to the savings scheme for low-income individuals.

The Social Security (Contributions) (Amendment No. 2) Regulations 2025, effective April 6th, 2025, amend the 2001 Social Security (Contributions) Regulations.

Specifically, they modify the reporting requirements for Real Time Information (RTI) employers.

The amendment clarifies that employers must report earnings information to HMRC unless employee earnings fall below either the lower earnings limit or the secondary threshold, whichever is lower.

This ensures consistent reporting even when the secondary threshold is below the lower earnings limit.

A Tax Information and Impact Note was deemed unnecessary due to the absence of substantive tax policy changes.

The Income Tax (Pay As You Earn) (Amendment) Regulations 2025, effective April 6, 2025, amend the 2003 PAYE Regulations.

Key changes include defining a 'secondary threshold' aligned with the 1992 Social Security Contributions and Benefits Act and modifying regulations 47(2), 48(2), 49C(2), and 49D(2) to use either the lower earnings limit or the secondary threshold (whichever is lower) for initial payments.

The amendments aim to enhance clarity and consistency in income tax deduction calculations.