The Immigration (Carriers' Liability) Act 1987 established a system whereby airlines, shipping companies, and other carriers bringing improperly documented passengers to the United Kingdom are liable to pay a financial penalty to the Secretary of State for each such passenger.

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.

The Statute Law (Repeals) Act 2019 serves to formally remove enactments from the statute book that have become obsolete, spent, or unnecessary.

This legislation periodically cleanses the statute book by specifying which parts of previous Acts are repealed and clarifies the saving and transitional provisions related to those repeals, thereby ensuring the continuing legislation remains current while removing historical legal clutter.

These Regulations, made by the Secretary of State under the powers granted by the Employment Rights Act 2025, amend the Investigatory Powers Act 2016 to ensure that the Fair Work Agency, which is taking over the functions of the abolished Gangmasters and Labour Abuse Authority (GLAA), retains the necessary authority to access communications data for enforcement purposes.

The amendment specifically updates the list of relevant public authorities in Schedule 4 of the 2016 Act, substituting the GLAA's designation with that of the Fair Work Agency within the Department for Business and Trade.

These Regulations establish the comprehensive statutory framework governing vaping products under the new excise duty regime enacted by the Finance Act 2026, detailing mandatory approval requirements for production and storage, specifying procedures for volume measurement and retail packaging, setting out rules for the payment of duty, and establishing the critical framework around the use, scanning, activation, and management of mandatory duty stamps, including transitional arrangements and modifications to existing excise legislation concerning movement and drawback.

This Statutory Instrument amends the Town and Country Planning (Mayor of London) Order 2008 to update procedural references and introduce significant changes to how development proposals of strategic importance (PSI applications) are handled within Greater London, notably by inserting a new Category 3J covering developments involving 50 or more residential units, which triggers specific notification and potential direction powers for the Mayor of London, while also extending the Mayor's direction power to Category 3D development.

This Statutory Instrument, made by the Treasury with the concurrence of the Department for Communities, modifies Section 4A of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.

The primary purpose is to assimilate the law on social security contributions with changes made to income tax law by the Finance Act 2026, particularly regarding earnings paid to workers supplied by service companies or channeled through umbrella companies.

The Order inserts powers allowing regulations to make individuals jointly and severally liable alongside umbrella companies for contributions, define how payments received under deemed employment rules (ITEPA 2003 section 61Z1) are treated as earnings, and assign the purported umbrella company as the secondary contributor for those payments.

These Regulations, made by HM Revenue and Customs under the Taxation (Cross-border Trade) Act 2018 and the Finance Act 2026, mandate specific requirements for placing duty stamps on vaping products, establishing that products produced or imported before October 1, 2026, must be stamped by April 1, 2027, while those produced afterward must be stamped at or before the excise duty point.

The rules detail several exemptions, including products for personal import or export, and they also amend the Finance Act 1994 to ensure that review and appeal processes apply to decisions concerning United Kingdom representatives related to the new vaping duty structure.