Finance Legislation
Laws governing financial services, banking regulation, insurance, investment, and securities trading.
The Community Infrastructure Levy (Amendment etc.) (England) Regulations 2025
- Department: Ministry of Housing, Communities and Local Government
- Made under: Planning Act 2008
The regulations amended the Community Infrastructure Levy Regulations 2010 and the Town and Country Planning (Section 62A Applications) (Procedure and Consequential Amendments) Order 2013 to clarify CIL application and improve information gathering relating to planning applications in England.
The Community Infrastructure Levy (Amendment etc.) (England) Regulations 2025 amend the 2010 Community Infrastructure Levy Regulations and the 2013 Town and Country Planning Order.
These amendments clarify the application of the Community Infrastructure Levy to certain planning determinations made by the Secretary of State or appointed persons, and enhance the information gathered on CIL liabilities within planning applications.
The changes primarily aim to improve clarity, consistency and the efficiency of the planning process concerning the levy in England.
The Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2025
- Department: Ministry of Housing, Communities and Local Government
- Made under: Local Government Act 2003
The 2025 Regulations amended the 2003 Local Authorities (Capital Finance and Accounting) (England) Regulations, extending the application timelines of regulations 30K and 30M.
The Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2025 amend the 2003 Regulations, extending the timeframe for rules on fair value gains and losses of pooled investment funds (Regulation 30K) until March 2029 for investments made before April 2024.
They also extend the application of regulations concerning the accounting treatment of infrastructure assets (Regulation 30M), postponing necessary adjustments until April 2028.
These changes affect how English and Welsh local authorities account for certain assets and investments in their financial statements.
The Disclosure (Scotland) Act 2020 (Consequential Provisions and Modifications) Order 2025
- Department: Scotland Office
- Made under: Scotland Act 1998
This legislation established duties for UK law-enforcement bodies regarding information disclosure and review related to the Disclosure (Scotland) Act 2020, amended related legislation, and issued guidance for implementation.
This order implements the Disclosure (Scotland) Act 2020 across the UK. It mandates information sharing and review processes by UK law enforcement bodies regarding Level 2 disclosures, mirroring existing duties of Scottish law enforcement.
It also amends relevant acts to ensure consistency and defines key terms like "UK law-enforcement body." The order addresses payment for services rendered under its provisions and outlines guidance issuance by the Scottish Ministers.
The Civil Legal Aid (Remuneration) (Amendment) Regulations 2025
- Department: Ministry of Justice
- Made under: Sentencing and Punishment of Offenders Act 2012
The regulations amended the Civil Legal Aid (Remuneration) Regulations 2013 by increasing fees for welfare benefit cases, removing some fee schedules, and safeguarding pre-May 1, 2025, applications.
The Civil Legal Aid (Remuneration) (Amendment) Regulations 2025, effective May 1, 2025, amend the 2013 Civil Legal Aid (Remuneration) Regulations.
The amendments increase standard fees for legal representation in welfare benefit cases and streamline the fee schedule by removing certain tables.
A saving provision ensures that these changes do not apply retroactively to applications made before May 1, 2025.
The Multinational Top-up Tax (Pillar Two Territories, Qualifying Domestic Top-up Taxes and Accredited Qualifying Domestic Top-up Taxes) Regulations 2025
- Department: HM Treasury
The 2025 regulations specified territories and taxes as Pillar Two territories and qualifying domestic top-up taxes, implementing the OECD/G20 Pillar Two model rules for multinational tax.
The Multinational Top-up Tax Regulations 2025, effective April 21, 2025, specify territories and domestic taxes aligning with the OECD/G20 Pillar Two model rules.
These rules aim to ensure multinational corporations pay a minimum level of tax, preventing tax avoidance and promoting a fairer system.
The regulations list specific territories and taxes as ‘Pillar Two territories’ and ‘qualifying domestic top-up taxes’ effective from various dates in late 2023 and early 2024, also allowing HMRC to specify additional entities through notice publication.
The Gangmasters (Licensing Conditions) (Amendment) (Fees) Rules 2025
- Department: Gangmasters and Labour Abuse Authority
- Made under: Gangmasters (Licensing) Act 2004
The 2025 rules amended the Gangmasters (Licensing Conditions) Rules 2009, increasing fees for gangmaster licenses and inspections.
The Gangmasters (Licensing Conditions) (Amendment) (Fees) Rules 2025, effective April 28th, 2025, revise fees for gangmaster licences in England, Wales, Scotland, and Northern Ireland.
These rules amend the Gangmasters (Licensing Conditions) Rules 2009, increasing application, renewal, and inspection fees across several bands depending on annual turnover.
Consultation with the relevant Northern Ireland department occurred, and transitional provisions address applications and renewals already in progress.
The Universal Credit, Personal Independence Payment, Jobseeker's Allowance and Employment and Support Allowance (Claims and Payments) (Modification) Regulations 2025
- Department: Department for Work and Pensions
- Made under: Social Security Administration Act 1992
The 2025 regulations modified the 2013 regulations on Universal Credit, PIP, JSA, and ESA claims and payments to prioritize child maintenance deductions, effective from April 30, 2025, to April 30, 2026.
These regulations amend the 2013 regulations governing Universal Credit, Personal Independence Payment, Jobseeker’s Allowance, and Employment and Support Allowance claims and payments.
The key change prioritizes deductions for child maintenance over other deductions.
The regulations apply to England, Wales, and Scotland and are in effect from April 30, 2025, to April 30, 2026.
The Taxes and Duties, etc (Interest Rate) (Amendment) Regulations 2025
- Department: HM Treasury
- Made under: Finance Act 1989, Finance Act 1996, Finance Act 2009, Taxation (Cross-border Trade) Act 2018
The 2025 regulations amended multiple existing tax regulations, increasing the interest rate payable to HMRC on outstanding tax liabilities.
The Taxes and Duties, etc (Interest Rate) (Amendment) Regulations 2025 amend several existing regulations to increase the interest rate on unpaid taxes owed to HMRC. The changes affect various tax areas, including income tax, air passenger duty, and customs duties, raising the interest rate by 1.5% in each affected area.
The regulations came into force on April 6, 2025, and are supported by prior legislation.