Category: UK Legislation

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The Housing and Planning Act 2016 (Database of Rogue Landlords and Property Agents) Regulations 2018

Chapter 3 of Part 2 of the Housing and Planning Act 2016 (c. 22) (“the Act”), which applies to England only makes provision for the Secretary of State to establish and operate a database of rogue landlords and property agents. Section 33 of the Act confers power on the Secretary of State to make provision about the information that must be included in a person’s entry in the database.

Link: The Housing and Planning Act 2016 (Database of Rogue Landlords and Property Agents) Regulations 2018
Source: Legislation .gov.uk

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The Recovery of Costs (Remand to Youth Detention Accommodation) (Amendment) Regulations 2018

These Regulations amend the Recovery of Costs (Remand to Youth Detention Accommodation) Regulations 2013 (S.I. 2013/507) by inserting new amounts that designated authorities are liable to pay the Secretary of State in respect of each night on which a child is detained on remand in a young offender institution (decreased from £191 to £189), or a secure training centre (increased from £536 to £546) on or after 1stApril 2018.

Link: The Recovery of Costs (Remand to Youth Detention Accommodation) (Amendment) Regulations 2018
Source: Legislation .gov.uk

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The Capital Allowances (Energy-saving Plant and Machinery) Order 2018

This Order, along with the Capital Allowances Act 2001 (c.2) (“the Act”), implements the 100% first-year allowance scheme which encourages businesses to invest in energy-saving plant and machinery. It revokes and replaces the Capital Allowances (Energy-saving Plant and Machinery) Order 2001 (S.I. 2001/2541) which has been amended annually.

Link: The Capital Allowances (Energy-saving Plant and Machinery) Order 2018
Source: Legislation .gov.uk

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The Taxation (International and Other Provisions) Act 2010 Transfer Pricing Guidelines Designation Order 2018

UK transfer pricing rules are based on the internationally agreed arm’s length principle. Guidance on applying the arm’s length principle is set out in the Organisation for Economic Co-operation and Development (OECD) transfer pricing guidelines, which are referred to in UK transfer pricing legislation.

Link: The Taxation (International and Other Provisions) Act 2010 Transfer Pricing Guidelines Designation Order 2018
Source: Legislation .gov.uk

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The Tonnage Tax (Prescribed and Specified Matters) Regulations 2018

Paragraph 8 of Schedule 7 to the Finance Act 2005 (c. 7) introduced, in order to comply with the (then) European Community guidelines on State aid to maritime transport, a general requirement that ships entering the tonnage tax regime in future should be Community-flagged (registered in the European Union (EU) or European Economic Area (EEA)).

Link: The Tonnage Tax (Prescribed and Specified Matters) Regulations 2018
Source: Legislation .gov.uk

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The Income Tax (Pay As You Earn) (Amendment) Regulations 2018

These Regulations make various amendments to the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) (“The PAYE Regulations”). In particular consequential amendments are made following a rate resolution made by the Scottish Parliament on 20 February 2018 under section 80C of the Scotland Act 1998 introducing two new bands for income tax for the tax year 2018-19 for Scottish taxpayers – the starter rate (which is lower than the Scottish basic rate) and the intermediate rate (which is in between the Scottish basic rate and Scottish higher rate).

Link: The Income Tax (Pay As You Earn) (Amendment) Regulations 2018
Source: Legislation .gov.uk