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.

This Order amends the West Midlands Combined Authority (Functions and Amendment) Order 2017 to modify how highways are designated for management by the West Midlands Combined Authority (WMCA).

It replaces the fixed list of 'Combined Authority roads' with a dynamic 'key route network' that the WMCA may designate or alter under powers granted by the Local Democracy, Economic Development and Construction Act 2009.

The Order applies to the WMCA and its constituent councils, transferring the ability to exercise functions related to permit schemes and apparatus affected by highway works from a defined schedule to any road designated within the key route network.

This Order authorizes the Dunham Bridge Company to increase the maximum tolls charged for vehicles using the Dunham Bridge starting 1 August 2026.

It establishes a new price schedule based on vehicle type, carrying capacity, and wheel count, while maintaining a specific discount for users of a pre-paid card scheme until July 2028.

The Order applies to all motorists crossing the bridge and revokes the previous tolling order from 2023.

Establishes the Business and Property Division of the High Court by renaming the existing Chancery Division and transferring the Admiralty and Commercial Courts into it from the King's Bench Division.

The order replaces the title of 'Chancellor of the High Court' with 'President of the Business and Property Division' and updates references to 'Masters' and 'Chief Masters' accordingly.

These changes apply to the judiciary of England and Wales and affect a wide range of primary and secondary legislation that references High Court structures and judicial offices.

These regulations establish temporary administrative rules for the introduction of the UK Carbon Border Adjustment Mechanism (CBAM) between January 2027 and June 2028.

They direct HM Revenue and Customs (HMRC) to apply modified registration deadlines, accounting periods, and payment dates for importers who trigger CBAM liabilities during the initial rollout.

The measures apply to any person or business importing carbon-intensive goods that fall under the scope of the Finance Act 2026.

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.

These regulations update the administrative framework and eligibility criteria for the Climate Change Levy (CCL) reduction scheme, effective from 1 January 2027.

The instrument defines which energy-intensive installations and processes, ranging from chemical manufacturing to data centers and battery production, qualify for climate change agreements.

It directs the Treasury and the Secretary of State to oversee a revised list of eligible facilities while amending the formula used to calculate buy-out fees for participants who fail to meet energy efficiency or emissions targets.

These Regulations expand the list of exceptions to the mandatory tax adviser registration regime established by the Finance Act 2026.

They exempt individuals acting as Import One Stop Shop (IOSS) representatives for Northern Ireland VAT, advisers dealing with taxes not payable to HMRC such as council tax, and those providing property valuations through the Valuation Office. The requirements apply to tax advisers interacting with His Majesty's Revenue and Customs, narrowing the scope of who must register under the national regime starting 17 August 2026.