Finance Legislation

Laws governing financial services, banking regulation, insurance, investment, and securities trading.

The Grants to the Churches Conservation Trust Order 2026

Published: Fri 27th Mar 26

The Order specified the funding period from April 2026 to March 2029 and set the maximum aggregate grant amount at £9,531,000 for the Churches Conservation Trust, revoking the 2025 Order.


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.

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The Taking Control of Goods (Miscellaneous Amendments) Regulations 2026

Published: Thu 26th Mar 26

Extended the bailiff notice period to 14 days and increased the fees recoverable during the enforcement process.


These regulations amend the procedures for enforcement agents taking control of goods in England and Wales to increase debtor protections and adjust recovery fees.

They direct that the standard notice period given to a debtor before goods are seized must increase from 7 to 14 days, and allow for an extension to 28 days if a debt advice provider makes a request on the debtor's behalf.

The measure also restricts High Court enforcement agents from escalating to certain fee stages if they have not established contact, while simultaneously raising the fixed fees and value thresholds for enforcement actions.

These rules apply to enforcement agents, debt advice providers, and individual and business debtors, except those with non-eligible business debts.

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The Finance Act 2021 (Income Tax and Capital Gains Tax) (Penalties) (Appointed Day: Digitally Obligated Persons) Regulations 2026

Published: Thu 26th Mar 26

The appointed day for the commencement of Finance Act 2021 penalties for failures by digitally obligated persons regarding income tax and capital gains tax returns and payments was set to 1st April 2026.


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.

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The Taxes (Interest Rate) (Amendment) Regulations 2026

Published: Thu 26th Mar 26

The Treasury set initial and dynamic interest rates for unpaid (7.75% initially) and overpaid (2.75% initially) amounts of Multinational Top-Up Tax and Domestic Top-Up Tax, effective from April 17, 2026.


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.

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The Corporate Interest Restriction (Electronic Communications) (Amendment) Regulations 2026

Published: Thu 26th Mar 26

The regulations amended the 2022 rules governing the electronic submission of corporate interest restriction data, removing outdated statutory notice requirements for reporting company appointments following a concurrent change in primary legislation.


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.

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The Caribbean Development Bank (Eleventh Replenishment of the Special Development Fund (Unified)) Order 2026

Published: Wed 25th Mar 26

The Order approved the UK Government making a contribution of up to £21 million to the Caribbean Development Bank's Special Development Fund (Unified) and authorised the redemption of associated notes.


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.

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The Electricity Supplier Payments (Amendment) Regulations 2026

Published: Wed 25th Mar 26

The regulations amended the existing rates for the operational costs levy under the CfD and Nuclear RAB schemes, and the settlement costs levy under capacity regulations, effective from April 2026 onwards.


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.

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The Finance (No. 2) Act 2017, Sections 60 and 61 (Digital Reporting and Record-Keeping) (Appointed Day and Revocations) Regulations 2026

Published: Wed 25th Mar 26

These regulations appointed April 1st, 2026, as the day sections 60(1) to (3) and 61(2) to (5) of the Finance (No. 2) Act 2017 came into force for digital reporting and record-keeping, and revoked earlier commencement orders from 2021 and 2024.


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.

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