This order modifies UK legislation following the introduction of the Scottish Adult Disability Living Allowance (SADLA) in Scotland.

It amends several acts related to social security and taxation, preventing double payments where SADLA and other benefits overlap, and adjusting treatment of SADLA in defining disability for various purposes across England, Wales, Scotland, and Northern Ireland.

The order ensures consistent treatment of SADLA recipients across the UK.

The Gambling Levy Regulations 2025 mandate that gambling operators pay an annual levy to the Gambling Commission, beginning April 6, 2025.

The levy amount is calculated based on the operator's revenue, with different percentages applied to different licenses.

The regulation aims to fund research and treatment of gambling-related harm, and addresses the collection of this levy through defined levy periods and methods of calculation.

Non-payment, unless excused by administrative error, results in license revocation.

These regulations, effective immediately after the Co-ownership Contractual Schemes (Tax) Regulations 2025, apply sections 261M to 261O and 261P(1) and (2) of the Financial Services and Markets Act 2000 to unauthorised co-ownership Alternative Investment Funds (AIFs) that are or were Reserved Investor Funds (RIFs), with modifications.

The regulations extend to all UK jurisdictions and define relevant terms such as 'the Act' and 'RIF'.

They specify the rights and liabilities of participants in these AIFs and define 'UK-based' for the purpose of these regulations.

The Income Tax (Exemption of Scottish Adult Disability Living Allowance) Regulations 2025, effective March 19, 2025, amend the Income Tax (Earnings and Pensions) Act 2003 to fully exempt Scottish Adult Disability Living Allowance from income tax.

This amendment is made under the authority of the Finance Act 2020 and clarifies the tax treatment of this specific benefit.

These regulations establish comprehensive tax rules for Reserved Investor Funds (RIFs) and modify existing regulations for Co-ownership Authorised Contractual Schemes (CoACS).

They set out qualifying conditions, entry and exit provisions, accounting requirements, information reporting obligations, and penalties for non-compliance.

The regulations also introduce amendments to various tax acts to accommodate RIFs and ensure consistent treatment with CoACS, while providing transitional provisions for existing schemes.

The Whole of Government Accounts (Designation of Bodies) Order 2025 designates numerous public and local government bodies to provide financial information to the Treasury for the 2024-2025 financial year.

This data is used to compile the Whole of Government Accounts, aiming to improve transparency and accountability in public spending.

The Order came into force on March 18, 2025, and applies to England, Wales, Scotland, and Northern Ireland.

The Treasury consulted with Welsh Ministers where deemed appropriate.

The Armed Forces Pensions (Remediable Service) (Amendment) Regulations 2025 amend various armed forces pension schemes, including the 1975, 2005, and Reserve Forces schemes.

Key changes include removing outdated definitions, correcting cross-references, and updating provisions related to continuity of service. These amendments aim to increase clarity and consistency across different schemes, streamlining administrative processes and ensuring a fairer calculation of pension entitlements for service members.

These regulations outline the administrative procedures for the UK's statutory neonatal care pay.

They detail employer entitlement to reimbursement (92% of payments, or 100% for small employers), application processes for funding, authorized deductions from employer payments to HMRC, procedures for handling overpayments, employer record-keeping requirements, and information provisions for employees.

The regulations also cover inspection of employer records by HMRC officers, dispute resolution mechanisms and information requests related to entitlement.