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.

These Regulations, made by the Treasury under powers in the Finance Act 1989, amend the Taxes (Interest Rate) Regulations 1989 to establish the specific annual interest rates applicable to unpaid and overpaid amounts of Multinational Top-Up Tax and Domestic Top-Up Tax, commencing on 17th April 2026.

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.

The Electricity Supplier Payments (Amendment) Regulations 2026 amend three existing regulations establishing levies on electricity suppliers that fund government energy schemes: the 'operational costs levy' for Contracts for Difference (CfD) and Nuclear Regulated Asset Base (RAB) schemes, and the 'settlement costs levy' under capacity market regulations.

These amendments specifically introduce new, varying rates for these levies, effective from April 1st, 2026, extending forward across several subsequent periods to ensure ongoing financial support for these crucial energy infrastructure projects.

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 2026 Regulations, which apply to England and Wales, amend the Local Government Pension Scheme (LGPS) Regulations 2013 to formally incorporate elected members, such as councillors and mayors of various local bodies, into the scheme, treating them as employees for pension purposes, and establishing definitions for eligible members, scheme employers, and rules for pensionable pay based on allowances received, while also making consequential amendments across numerous existing Combined Authority and County Authority establishment orders.