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.

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.

These regulations, enacted on February 25th, 2025, bring into force sections 4 and 5 of the Identity and Language (Northern Ireland) Act 2022.

Section 4 permits the use of languages other than English in legal proceedings, repealing the 1737 Act requiring English-only proceedings.

Section 5 mandates the Northern Ireland Department of Education to promote Ulster Scots in education.

The regulations apply only to Northern Ireland.

A full impact assessment was deemed unnecessary due to an expected lack of significant impact on the public, private, or voluntary sectors.

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.

These rules amend the Armed Forces (Court Martial) Rules 2009, specifying the required rank of the president of a court martial board relative to the defendant's rank.

If the defendant is an officer of rank OF-6 or above, the president must also be OF-6 or above.

For defendants of rank OF-5 or below, the president must hold a superior rank.

The rules define OF-5 and OF-6 ranks, clarifying the president's required rank according to the defendant's, and further ensuring fairness and maintaining chain of command within the court martial system.

The changes came into effect on February 20, 2025, and apply to England and Wales, Scotland, Northern Ireland, the Isle of Man, and British overseas territories (excluding Gibraltar).