The Financial Services and Markets Act 2000 (Markets in Financial Instruments) (No.2) Regulations 2017
These Regulations address minor drafting points and omissions in:
These Regulations make provision for the taxation of qualifying transformer vehicles.
The National Health Service Superannuation Scheme (Scotland) (Miscellaneous Amendments) (No. 2) Regulations 2017
These Regulations amend the National Health Service Superannuation Scheme (Scotland) Regulations 2011 and the National Health Service Superannuation Scheme (2008 Section) (Scotland) Regulations 2013 to insert updated employee contribution bands for the scheme year 2018-2019. They also make miscellaneous minor changes and provide that anyone detrimentally affected by the amendments may elect that the amendments do not apply to them.
The National Health Service Pension Scheme (Scotland) (Miscellaneous Amendments) (No. 2) Regulations 2017
These Regulations amend the National Health Service Pension Scheme (Scotland) Regulations 2015 (“the 2015 Regulations”) and the National Health Service Pension Scheme (Transitional and Consequential Provisions) (Scotland) Regulations 2015.
These Regulations make amendments to the Town and Country Planning (Local Planning) (England) Regulations 2012 (“the 2012 Regulations”).
The Neighbourhood Planning (General) and Development Management Procedure (Amendment) Regulations 2017
These Regulations make amendments to the Neighbourhood Planning (General) Regulations 2012 (“the 2012 Regulations”) and the Town and Country Planning (Development Management Procedure)(England) Order 2015.
These Regulations make amendments to Part 7 of the Companies Act 1989 (c.40) as a consequence of amendments made to Commission Delegated Regulation (EU) No. 149/2013 of 19 December 2012 by Commission Delegated Regulation (EU) 2017/2155 of 22 September 2017 (O.J. 21.11.2017 L 304/13) and the adoption of Commission Delegated Regulation (EU) 2017/2154 of 22 September 2017 supplementing Regulation (EU) No. 600/2014 of the European Parliament and of the Council with regard to regulatory technical standards on indirect clearing arrangements (O.J. 21.11.2017 L 304/6).
The Penalties for Enablers of Defeated Tax Avoidance (Legally Privileged Communications Declarations) Regulations 2017
These Regulations are made further to the provisions contained in Schedule 16 (“the Schedule”) to the Finance Act (No. 2) 2017. The Schedule makes provision for a penalty for any person who enables a taxpayer to enter into abusive tax arrangements that are defeated. Paragraphs 8 to 12 of the Schedule contain the definitions of an enabler. A potential enabler who is a relevant lawyer (as defined in the Schedule), or a relevant lawyer acting on their behalf, may be unable to provide information in defence of a penalty because communications made by them, or on their behalf by a relevant lawyer, may be the subject of a claim to legal professional privilege or, in Scotland, protected from disclosure in legal proceedings on the grounds of confidentiality of communication. These regulations, made under paragraph 44(4) of the Schedule, make provision that in such circumstances a relevant lawyer may make a declaration that the communications in question demonstrate that the person potentially liable for a penalty is not an enabler within the meaning of any of paragraphs 8 to 12 of the Schedule without requiring them to breach legal professional privilege.
These Regulations commence sections 61(1) and (2) and 66 of the Immigration Act 2016 (“the 2016 Act”) (c. 19) and the majority of the immigration bail provisions set out in Schedule 10 to the 2016 Act. Some provisions, which relate to automatic electronic tagging, are not being commenced at this time.
These Regulations make minor amendments to secondary legislation which are consequential upon the coming into force of the immigration bail provisions set out in Schedule 10 to the Immigration Act 2016.
These Regulations amend regulations 33, 34 and 42 of, and insert new Schedules 1 and 2 to, the Civil Legal Aid (Procedure) Regulations 2012 (S.I. 2012/3098). Those Regulations make provision about the making and withdrawal of determinations that an individual qualifies for civil legal services under sections 9 and 10 of the Legal Aid, Sentencing and Punishment of Offenders Act 2012 (c. 10) (“the Act”).
These Regulations implement obligations in Directive 2014/56/EU of the European Parliament and of the Council of 16 April 2014 amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts (OJ L 157, 09.06.06, p.87) and Regulation (EU) 537/2014 of the European Parliament and of the Council of 16 April 2014 on specific requirements regarding statutory audit of public-interest entities and repealing Commission Decision 2005/909/EC (“the Audit Regulation”) (OJ L 158, 27.05.14, p.77). The amended Directive 2006/43/EC is known as “the Audit Directive”. The Audit Regulation is directly applicable, but changes have been made to domestic law to remove inconsistencies between domestic law and the Audit Regulation.
This Order provides for the conferral of functions of local authorities and other public authorities on the Greater Manchester Combined Authority (“the GMCA”). This Order has been made following the publication on 18 March 2016 of a scheme for the conferral of functions on the GMCA. The scheme is available at: https://www.greatermanchester-ca.gov.uk/new_devo_powers.
This Order states the annual chargeable amounts of the Annual Tax on Enveloped Dwellings. Section 99(4) of the Finance Act 2013 (c. 29) sets out the annual amounts of tax chargeable.
These Regulations amend the following Orders (the “Renewables Obligation Orders”)—
The Administrative Forfeiture of Terrorist Cash and Terrorist Money Held in Bank and Building Society Accounts (Cash and Account Forfeiture Notices) Regulations 2017
These Regulations set out how a senior officer must give a cash forfeiture notice under paragraph 5A(6), or an account forfeiture notice under paragraph 10W(2), of Schedule 1 to the Anti-terrorism, Crime and Security Act 2001 (c. 29) (“the 2001 Act”).
The Proceeds of Crime Act 2002 (Administrative Forfeiture Notices) (England and Wales and Northern Ireland) Regulations 2017
Part 1 of these Regulations sets out how a senior officer must give an account forfeiture notice under section 303Z9 of the Proceeds of Crime Act 2002 (c. 29) (“the Act”). An account forfeiture notice relates to money in a bank account or a building society account in respect of which there is a reasonable suspicion that it is the proceeds of crime, or is intended to be used in unlawful conduct, and in respect of which an account freezing order under section 303Z3 of the Act has been made. An account forfeiture notice informs the recipient of the senior officer’s intention to forfeit the money without a hearing before a magistrates’ court (“administrative forfeiture”). The provisions for administrative forfeiture do not apply in Scotland, and are not being commenced in Northern Ireland at this time.