The Protection of Trading Interests (Authorisation) (Amendment) Regulations 2025 amend the 2021 Regulations by extending an existing authorization for Three Crowns (Services) LLP to comply with Council Regulation (EC) No 2271/96 until March 31, 2027.

The regulations came into force on February 28, 2025, and apply across the UK. A full impact assessment was deemed unnecessary due to the lack of anticipated effects on the public or private sectors.

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.

These regulations amend the Gambling Act 2005 (Operating Licence Conditions) Regulations 2007 to introduce maximum stake limits for online slots games.

The maximum stake is £2 for individuals under 25 and £5 for those 25 and over.

A six-week transitional period applies, and the Secretary of State must review the regulations within five years, publishing a report on the findings.

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.

The Proscribed Organisations (Name Change) Order 2025, made under the Terrorism Act 2000, officially recognizes ‘Majeed Brigade’ as an alternative name for the proscribed organization ‘Baluchistan Liberation Army.’ This action aims to improve counter-terrorism efforts by closing legal loopholes and facilitating effective prosecution and monitoring of the group’s activities, regardless of the name used.

The order extends to the entire United Kingdom and took effect the day after parliamentary review.

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.