Introduced a £12,000 cash ISA limit for under-65s and a tax charge on interest from cash held in investment ISAs.

This instrument amends the Individual Savings Account Regulations 1998 to introduce a specific £12,000 annual subscription limit for cash ISAs applicable to individuals aged 64 or under.

It removes tax relief on interest or alternative finance returns generated by cash deposits held within stocks and shares or innovative finance ISA components, requiring account managers to pay a flat-rate charge to HMRC at the savings basic rate.

Additionally, the regulations update the definition of money market funds and prohibit stocks and shares ISAs from consisting entirely of such funds, while revising transfer rules to restrict under-65s from moving funds into cash accounts in certain circumstances.

Raised the minimum tax-loss threshold for publicly naming deliberate tax defaulters from £25,000 to £50,000.

This Order increases the financial threshold that triggers the public disclosure of deliberate tax defaulters by HM Revenue and Customs.

It amends the Finance Act 2009 to ensure that the Commissioners only publish the names and details of persons penalised for deliberate defaults when the potential tax lost exceeds £50,000.

This change applies to taxpayers across the United Kingdom who are subject to penalties for deliberate tax inaccuracies or failures to notify.

Adjusted the HGV Road User Levy rates for various vehicle categories and emissions classes starting 1 April 2024.

These Regulations increase the HGV Road User Levy rates for heavy goods vehicles using public roads in the United Kingdom.

The measures apply to all operators of heavy goods vehicles weighing 12,000 kilograms or more, establishing new charging tiers based on the vehicle's weight and its Euro emissions class.

The Secretary of State for Transport oversees these adjustments to ensure the levy amounts reflect current economic conditions and environmental objectives.

Established the legal methodology for calculating and verifying carbon emissions for goods imported under the UK Carbon Border Adjustment Mechanism starting January 2027.

These regulations establish the technical framework for calculating emissions embodied in goods imported into the UK under the Carbon Border Adjustment Mechanism (CBAM).

The document directs importers to determine emissions using either Treasury-published default values or a multi-step calculation based on verified emissions data from the production installation.

It authorizes HM Revenue and Customs (HMRC) and the Treasury to publish notices specifying monitoring methodologies, verification standards, and accreditation requirements for independent verifiers.

These rules apply to registered and registrable persons importing goods such as cement and fertilizers, as well as the operators of the installations where these goods are produced.

Activated late payment and repayment interest rules for the UK carbon border adjustment mechanism effective January 2027.

This Order establishes 1st January 2027 as the commencement date for standardized interest rules regarding the carbon border adjustment mechanism (CBAM).

It mandates that the late payment interest provisions in section 101 and the repayment interest provisions in section 102 of the Finance Act 2009 apply to all CBAM-related sums, including penalties.

The order applies to His Majesty's Revenue and Customs (HMRC) and any persons or entities liable for payments or entitled to refunds under the UK carbon border tax regime.

Raised the maximum legal limits for immigration and nationality fees and introduced new chargeable service categories.

This Order amends the Immigration and Nationality (Fees) Order 2016 to increase the maximum amounts that the Secretary of State can charge for various immigration and nationality services.

It raises the fee caps for entry clearance, leave to remain, and naturalisation applications, while also introducing new categories for which fees may be charged, such as specific sponsor license services.

The Order applies to individuals seeking visas, citizenship, or settlement in the United Kingdom, as well as organizations acting as licensed sponsors.

Updated the annual income thresholds for Plan 1, 2, 3, and 5 student loan repayments effective from 6 April 2025.

These Regulations amend the Education (Student Loans) (Repayment) Regulations 2009 to establish new income repayment thresholds for student loan borrowers in the United Kingdom.

The rules apply to borrowers with Plan 1, Plan 2, Plan 3 (Postgraduate), and Plan 5 loans, as well as to employers responsible for deducting repayments via the tax system.

The instrument sets the specific pound-amount limits at which borrowers must begin contributing a percentage of their income toward their debt for the 2025-26 tax year.

Reclassified Bhutan's trade status and updated UK customs reference documents to introduce new commodity codes and adjust tariff quotas.

These Regulations reclassify Bhutan's status under the UK's trade preference systems and update several reference documents that define import duties, commodity codes, and tariff quotas.

The order moves Bhutan from the list of least developed countries to the list of other eligible developing countries, while also updating the Tariff of the United Kingdom and documents governing authorised use, steel quotas, and duty suspensions.

These changes apply to any persons or businesses importing goods into England, Wales, Scotland, and Northern Ireland, specifically affecting those dealing in machinery, electrical goods, and steel products.