This statutory instrument, The Financial Services and Markets Act 2000 (Financial Promotion) (Amendment) Order 2024, formally amends the existing Financial Promotion Order 2005 by introducing specific changes to how financial promotions are regulated under the primary Financial Services and Markets Act 2000 framework, likely updating exemptions or conditions related to certain types of communication.

These Statutory Instruments continue the Warm Home Discount Scheme in England and Wales until March 31, 2031, re-enacting and amending provisions from the 2022 Regulations to combat fuel poverty.

The scheme mandates obligations on energy suppliers, primarily through a core spending obligation requiring the provision of a £150 prescribed rebate to eligible 'core group customers' identified by the Secretary of State, and a non-core spending obligation covering industry initiatives like energy efficiency improvements, advice provision, and debt write-off, all administered and enforced by the Gas and Electricity Markets Authority (the Authority).

This Statutory Instrument, made by the Secretary of State with Treasury approval, sets the framework for financial support to the Churches Conservation Trust in England and Wales for the period beginning 1st April 2026 and ending 31st March 2029, specifying that the total aggregate grants paid under the Redundant Churches and other Religious Buildings Act 1969 during this time must not exceed £9,531,000, and it simultaneously revokes the preceding 2025 Order.

This draft Bill proposes establishing a levy targeting the turnover of large digital service providers operating within the United Kingdom, specifically those with global revenues exceeding a defined threshold and UK revenues exceeding a lower threshold, imposing a percentage charge on revenue derived from online marketplaces, digital advertising, and certain user-related data services.

The legislation intends to capture revenue generated from UK economic activity that current corporate tax rules may not adequately cover while broader international tax reforms are pending.

The Taxation (Interests in Land) Act 1991 primarily amends the law relating to Capital Gains Tax (CGT) concerning rights or interests in land, specifically modifying how a person is deemed to acquire or dispose of such interests for CGT purposes, often by substituting the actual disposal for an earlier date or deeming a disposal to have occurred.

The Crown Estate (Amendment) Act 2013 formally establishes the legal framework for the management and operational funding of the Crown Estate, transferring the income from the estate, which is currently surrendered to the Treasury by the Sovereign, to be legally controlled by Parliament through the Secretary of State.

The Act specifies that the net revenue generated by the Crown Estate must be paid to the Consolidated Fund, thereby consolidating its status as a national asset whose proceeds benefit the Exchequer, rather than being managed under an existing system of prerogative or convention.

The Pensions (Extension of Automatic Enrolment) Act (Northern Ireland) 2023 amends existing legislation to lower the minimum age for automatic enrolment into workplace pensions from 22 to 18 and removes the lower earnings limit for pension contributions, effectively extending coverage to all eligible employees aged 18 and over, regardless of how much they earn, bringing Northern Ireland's rules into alignment with those in Great Britain.

These Regulations, made by HM Treasury, appoint 1st April 2026 as the commencement date for specific penalty provisions within Schedules 24, 25, 26, and 27 of the Finance Act 2021 concerning income tax and capital gains tax.

The appointed day applies these penalties—covering failures to make returns, deliberate withholding of information, and failure to pay tax—specifically to 'digitally obligated persons' concerning tax matters related to the 2026-27 tax year and beyond, excluding trustees and partnerships.