Technology Legislation
Regulations governing digital technology, cybersecurity, data protection, and technological innovation.
The Air Navigation (Restriction of Flying) (Weston-Super-Mare) Regulations 2026
The legislation imposed temporary, low-altitude flight restrictions for unmanned aircraft over a defined area of Weston-Super-Mare from June 5th through June 7th, 2026, to ensure public safety during a major festival.
These Regulations, made under the Air Navigation Order 2016, impose a temporary restriction on flying unmanned aircraft below 1,200 feet above mean sea level within a specified, geographically defined area around Weston-Super-Mare between June 5th and June 7th, 2026, to ensure public safety during the 'Summer Fest at the Beach' music festival, with the restriction being lifted except for flights authorized specifically by the Avon and Somerset Police Counter-UAS team.
The Air Navigation (Restriction of Flying) (Download Festival, Leicestershire) Regulations 2026
The regulations imposed temporary restrictions on unmanned aircraft flights below 1,400 feet within a one-nautical-mile radius of the Download Festival site in Leicestershire from June 10th to June 15th, 2026, unless police permission was granted.
These regulations restrict the flying of unmanned aircraft (drones) below 1,400 feet above mean sea level within a specific one-nautical-mile radius centered near Donnington Park, Leicestershire, from 05:00 UTC on Wednesday, June 10, 2026, until 22:59 UTC on Monday, June 15, 2026, due to the large gathering associated with the Download Music Festival; the only exception allows flights conducted under a permission issued by Leicestershire Police.
The Competition Act 1998 (Technology Transfer Agreements Block Exemption) Order 2026
- Department: Department for Business and Trade
- Made under: Competition Act 1998
Exempted certain technology transfer agreements from the UK's Chapter I prohibition on anti-competitive practices, effective from May 2026.
This Order establishes a block exemption from the Chapter I prohibition of the Competition Act 1998 for specific technology transfer agreements involving the licensing or assignment of technology rights such as patents, know-how, and software copyright.
It directs that such agreements are exempt from competition law provided they meet specific market share thresholds and do not contain restricted anti-competitive clauses.
The Order applies to licensors and licensees operating in the United Kingdom and empowers the Competition and Markets Authority to withdraw the exemption in individual cases where an agreement is found to be anti-competitive.
The Corporate Interest Restriction (Electronic Communications) (Amendment) Regulations 2026
The regulations amended the 2022 rules governing the electronic submission of corporate interest restriction data, removing outdated statutory notice requirements for reporting company appointments following a concurrent change in primary legislation.
These Regulations, enacted by His Majesty's Revenue and Customs (HMRC), amend the Corporate Interest Restriction (Electronic Communications) Regulations 2022 to align them with changes made to Schedule 7A of the Taxation (International and Other Provisions) Act 2010 by the Finance Act 2026, specifically removing requirements for filing appointments or revocations of reporting companies via formal notice, effective for accounting periods ending on or after March 31, 2026.
The Finance (No. 2) Act 2017, Sections 60 and 61 (Digital Reporting and Record-Keeping) (Appointed Day and Revocations) Regulations 2026
- Department: HM Treasury
These regulations appointed April 1st, 2026, as the day sections 60(1) to (3) and 61(2) to (5) of the Finance (No. 2) Act 2017 came into force for digital reporting and record-keeping, and revoked earlier commencement orders from 2021 and 2024.
These 2026 Regulations, made by the Treasury, formally appoint April 1st, 2026, as the commencement date for subsections 60(1) to (3) and 61(2) to (5) of the Finance (No. 2) Act 2017, which introduce new provisions for digital reporting and record-keeping into the Taxes Management Act 1970.
Concurrently, the regulations revoke the earlier 2021 and 2024 regulations concerning the appointed day for these specific digital tax measures.
The Employment Rights Act 2025 (Investigatory Powers) (Consequential Amendments) Regulations 2026
- Department: Department for Business and Trade
- Made under: Employment Rights Act 2025
The Regulations amended Schedule 4 of the Investigatory Powers Act 2016 to replace the Gangmasters and Labour Abuse Authority with the Fair Work Agency as a relevant public authority with specific investigatory powers.
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.
The Vaping Duty Stamps (Requirements, Reviews and Appeals) Regulations 2026
- Made under: Taxation (Cross-border Trade) Act 2018, Finance Act 2026
The Regulations established fixed deadlines for stamping existing vaping stock, linked ongoing stamping requirements to the excise duty point, defined explicit exemptions, and integrated new provisions for review and appeal concerning UK representatives into existing finance legislation.
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.
The Income Tax (Digital Obligations) Regulations 2026
- Made under: Taxes Management Act 1970
Mandated the use of functional compatible software for income tax compliance, defined digital obligations, reporting cycles, record-keeping standards, and established extensive exemptions, while revoking previous digital requirement regulations.
These 2026 Regulations impose mandatory digital obligations on relevant persons concerning income tax, requiring the use of functional compatible software for submitting quarterly updates, filing tax returns, and maintaining digital records, effective from 1st April 2026.
The legislation details the criteria for defining digital start and termination dates, establishes specific quarterly update periods and deadlines, and outlines what constitutes 'functional compatible software' and 'digital records.' Critically, the framework includes numerous detailed exemptions based on income thresholds, overseas activities, personal circumstances (such as incapacity or ministry), specific income types, and temporary exemptions for the initial 2026-27 tax year, allowing certain taxpayers to defer compliance.