The Income Tax (Accommodation Allowances of Armed Forces) Regulations 2019

These Regulations specify conditions that must be met in order for a payment to fall within the definition of an “accommodation allowance” for the purposes of section 297D of the Income Tax (Earnings and Pensions) Act 2003 (c. 1). Section 297D was inserted by section 8(1) of the Finance Act 2018 (c. 3) and introduced an income tax exemption for payments made to, or in respect of, members of the armed forces of the Crown out of public revenue for or towards the costs of accommodation. The conditions require that a payment falls within certain categories of payments that may be made by the Ministry of Defence (“MOD”) under the pilot of its “Future Accommodation Model” set out in Joint Service Publication 464 Volume 4 Part 1 (the “JSP”), which is a document published by the MOD containing details of this pilot.

Link: The Income Tax (Accommodation Allowances of Armed Forces) Regulations 2019
Source: Legislation .gov.uk

The Smart Export Guarantee Order 2019

This Order makes arrangements in connection with the Smart Export Guarantee (SEG), which provides for payments to be made to generators of small-scale low-carbon electricity generation. Other provisions of the SEG are contained in modifications made under section 41 of the Energy Act 2008 to the standard conditions of energy supply licences (“the SEG licence conditions”), which are available from the Department for Business, Energy and Industrial Strategy, 1 Victoria Street, London, SW1H 0ET.

Link: The Smart Export Guarantee Order 2019
Source: Legislation .gov.uk

The East Anglia THREE Offshore Wind Farm (Amendment) Order 2019

This Order amends The East Anglia THREE Offshore Wind Farm Order 2017, a development consent order under the Planning Act 2008, following an application made in accordance with the Infrastructure Planning (Changes to, and Revocation of, Development Consent Orders) Regulations 2011 for a non-material change under paragraph 2 of Schedule 6 to the Planning Act 2008. Amendments to the Order include changes to the detailed offshore design parameters and an increase to the maximum generating capacity permitted for the development to 1,400MW.

Link: The East Anglia THREE Offshore Wind Farm (Amendment) Order 2019
Source: Legislation .gov.uk