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Range of new regulations set to come into force

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The following regulations have been laid before the House of Commons and are coming into force on 6 April 2014:

The following regulations have been laid before the House of Commons and are coming into force on 6 April 2014:

  • The Unauthorised Unit Trusts (Tax) (Amendment) Regulations, SI 2014/585;
  • The Social Security (Contributions) (Limits and Thresholds) (Amendment) Regulations, SI 2014/569;
  • The Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order, SI 2014/475;
  • The Individual Savings Account (Amendment) Regulations, SI 2014/654;
  • The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations, SI 2014/472 (in part; remainder 6 April 2015);
  • The Social Security (Categorisation of Earners) (Amendment) Regulations, SI 2014/635;
  • The Social Security (Contributions) (Amendment No.2) Regulations, SI 2014/572;
  • The Social Security (Contributions) (Amendment) Regulations, SI 2014/608;
  • The Charitable Deductions (Approved Schemes) (Amendment) Regulations, SI 2014/584;
  • The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations, SI 2014/634;
  • The Child Trust Funds (Amendment) Regulations, SI 2014/649;
  • The Child Benefit and Tax Credits Up-rating Order 2014, SI 2014/384;
  • The Tax Credits (Miscellaneous Amendments) Regulations, SI 2014/658; and
  • The Education (Student Loans) (Repayment) (Amendment) Regulations, SI 2014/651.

The Value Added Tax (Amendment) Regulations, SI 2014/548; and The CRC Energy Efficiency Scheme (Amendment) Order, SI 2014/502, come into force on 1 April 2014.

The Investment Transactions (Tax) Regulations, SI 2014/685, and The Investment Manager (Investment Transactions) Regulations 2014, come into force on 8 April 2014.

HMRC is consulting on a draft amending order which ensures that the exclusion of VAT low-value consignment relief applying to goods imported from the Channel Islands is limited to mail order goods. The Value Added Tax (Imported Goods) Relief (Amendment) Order, SI 2014/Draft, closes for comment on 14 April 2014.

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