Established tax framework for Reserved Investor Funds while amending Co-ownership Authorised Contractual Schemes regulations, including qualifying conditions, reporting requirements, and enforcement mechanisms.

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 2025 Order designated numerous public and local government bodies to submit financial information to the Treasury for compiling Whole of Government Accounts for the 2024-2025 financial year.

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.

Sections 4 and 5 of the Identity and Language (Northern Ireland) Act 2022 were brought into force.

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.

The Statutory Neonatal Care Pay (Administration) Regulations 2025 established administrative procedures for statutory neonatal care pay, including employer reimbursement, record-keeping, and dispute resolution.

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.

The Armed Forces (Court Martial) (Amendment) Rules 2025 amended the 2009 rules to specify minimum ranks for court martial presidents based on the defendant's rank.

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).

The 2025 regulations amended the 2003 Income and Corporation Taxes (Electronic Communications) Regulations by removing an obsolete definition, expanding their scope to cover Finance Act 2021 penalties, and clarifying electronic information delivery conditions.

The Income and Corporation Taxes (Electronic Communications) (Amendment) Regulations 2025, effective March 11, 2025, amend the 2003 Regulations.

Key changes include removing an outdated definition, broadening the regulations to encompass penalties under the Finance Act 2021, and adding new provisions specifying conditions for valid electronic information delivery.

These amendments aim to improve efficiency, clarify procedures, and modernize tax communication processes.

The Media Act 2024 (Commencement No. 2 and Transitional and Saving Provisions) (Amendment) Regulations 2025 revoked a saving provision concerning community and small-scale radio, aligning legislation with the Community Radio Order 2025.

These regulations amend the Media Act 2024 (Commencement No. 2 and Transitional and Saving Provisions) Regulations 2024 by revoking a saving provision related to community and small-scale radio.

This action streamlines legislation and ensures consistency with the Community Radio Order 2025, which addresses the relevant amendments made by the Media Act 2024.

The regulations come into force on April 1st, 2025.

Updated procurement thresholds, amended international obligations, modified primary and secondary legislation, and established transitional provisions for the implementation of the Procurement Act 2023.

The Procurement Act 2023 (Consequential and Other Amendments) Regulations 2025 implements crucial updates to UK procurement law, including revised threshold amounts for contract values, amendments to international trade obligations, and comprehensive changes to primary and secondary legislation.

The regulations modernize procurement processes, strengthen security measures, and establish transitional provisions while ensuring alignment with international agreements.