These Regulations, enacted by His Majesty's Revenue and Customs (HMRC), amend the Corporate Interest Restriction (Electronic Communications) Regulations 2022 to align them with changes made to Schedule 7A of the Taxation (International and Other Provisions) Act 2010 by the Finance Act 2026, specifically removing requirements for filing appointments or revocations of reporting companies via formal notice, effective for accounting periods ending on or after March 31, 2026.

This statutory instrument, The Caribbean Development Bank (Eleventh Replenishment of the Special Development Fund (Unified)) Order 2026, formally approves the Secretary of State making payments on behalf of the UK Government, up to £21 million, as a further contribution to the Caribbean Development Bank's Special Development Fund (Unified) for its eleventh replenishment cycle, pursuant to a resolution adopted in March 2025 and exercising powers granted under the International Development Act 2002.

These 2026 Regulations, made by the Treasury, formally appoint April 1st, 2026, as the commencement date for subsections 60(1) to (3) and 61(2) to (5) of the Finance (No. 2) Act 2017, which introduce new provisions for digital reporting and record-keeping into the Taxes Management Act 1970.

Concurrently, the regulations revoke the earlier 2021 and 2024 regulations concerning the appointed day for these specific digital tax measures.

These Regulations, made by HM Treasury, formally establish 1st April 2026 as the appointed day for the commencement of amendments made under Section 18 and Schedule 1 of the Scotland Act 2016, which will stop applying the UK Aggregates Levy to the commercial exploitation of aggregate occurring within Scotland on or after that date.

These Regulations establish the comprehensive statutory framework governing vaping products under the new excise duty regime enacted by the Finance Act 2026, detailing mandatory approval requirements for production and storage, specifying procedures for volume measurement and retail packaging, setting out rules for the payment of duty, and establishing the critical framework around the use, scanning, activation, and management of mandatory duty stamps, including transitional arrangements and modifications to existing excise legislation concerning movement and drawback.

These Regulations, made by HM Revenue and Customs under the Taxation (Cross-border Trade) Act 2018 and the Finance Act 2026, mandate specific requirements for placing duty stamps on vaping products, establishing that products produced or imported before October 1, 2026, must be stamped by April 1, 2027, while those produced afterward must be stamped at or before the excise duty point.

The rules detail several exemptions, including products for personal import or export, and they also amend the Finance Act 1994 to ensure that review and appeal processes apply to decisions concerning United Kingdom representatives related to the new vaping duty structure.

The Industrial Training Levy (Construction Industry Training Board) Order 2026 establishes a mandatory levy scheme to fund the expenses of the Construction Industry Training Board (CITB), effective from March 25, 2026, and applicable across England, Wales, and Scotland.

It outlines the specific levy periods (three periods spanning from the commencement date through to March 2028), defines criteria for determining which employers ('construction establishments') are liable based on their engagement duration and financial activities (emoluments and contract payments over defined 'base periods'), and sets out calculation rates (0.35% of emoluments and 1.25% of relevant contract payments).

The Order also details exemptions for organizations below a £150,000 threshold, procedures for assessment notices, payment deadlines, mechanisms for assessment withdrawal or amendment, and the process and time limits for employers to appeal assessments.

These Regulations apply selected provisions of the Police and Criminal Evidence Act 1984 (PACE)—which typically govern police officers—to enforcement officers appointed under the Employment Rights Act 2025 when they investigate 'labour market offences' across England and Wales, replacing previous 2017 regulations and detailing numerous specific modifications to ensure PACE powers like stop and search, entry, seizure of evidence, and arrest procedures operate correctly within the context of these specialist investigators, including mandatory transfer of arrested persons and seized material to the police upon custody commencement.