These Regulations prescribe matters about which trustees of certain occupational pension schemes are required to have knowledge and understanding and make amendments to the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations (Northern Ireland) 2014 (“the 2014 Regulations”) in…
These Regulations substitute a new Schedule 10 to the Corporate Insolvency and Governance Act 2020 (c. 12) (“CIGA”). These Regulations substitute a new Schedule 10 to the Corporate Insolvency and Governance Act 2020 (c. 12) (“CIGA”). The Corporate Insolvency and…
This Order revokes the Value Added Tax (Treatment of Transactions) Order 1992 (S.I. 1992/630; “the 1992 Order”). The 1992 Order provided for the treatment of salary sacrifice transactions in respect of employee vehicles made available for private use as neither…
These Regulations amend Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (EUR 2015/2446) (“the…
The Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) Regulations 2020 and the Statutory Sick Pay (Coronavirus) (Funding of Employers’ Liabilities) (Northern Ireland) Regulations 2020 provide for certain small and medium size employers to reclaim some, or all, of their…
These Regulations impose requirements on trustees of certain occupational pension schemes, including trustees of authorised master trust schemes and trustees of schemes authorised to provide collective money purchase benefits, with a view to ensuring that there is effective governance of…
These Regulations amend regulation 32B of the Value Added Tax Regulations 1995 (“VAT Regulations”). These Regulations amend regulation 32B of the Value Added Tax Regulations 1995 (“VAT Regulations”). The Value Added Tax (Amendment) Regulations 2021 Source: Assent.Legal
This Order amends the Heavy Commercial Vehicles in Kent (No. 3) Order 2019 (S.I. 2019/1210) (“the 2019 Order”). This Order amends the Heavy Commercial Vehicles in Kent (No. 3) Order 2019 (S.I. 2019/1210) (“the 2019 Order”). The Heavy Commercial Vehicles…
This Order varies section 153(1) of the Environmental Protection Act 1990 so as to enable the Secretary of State, with the consent of the Treasury, to give financial assistance to, or for the purposes of, Cenex (Centre of Excellence for…
This Order provides for the coming into operation of certain provisions of the Pension Schemes Act 2021 (“the Act”) in accordance with Article 2. This Order provides for the coming into operation of certain provisions of the Pension Schemes Act…