The Financial Assistance Scheme (Increased Cap for Long Service) Regulations 2018

The Financial Assistance Scheme Regulations 2005 (S.I. 2005/1986) (“the FAS Regulations”) establish a financial assistance scheme (“the Scheme”), allowing for payments to be made to or in respect of certain members or former members of certain occupational pension schemes where the liabilities of the scheme to those members are unlikely to be satisfied in full.

Link: The Financial Assistance Scheme (Increased Cap for Long Service) Regulations 2018
Source: Legislation .gov.uk

The Research and Development (Qualifying Bodies) (Tax) Order 2018

This Order provides that the bodies listed in column (1) of the Schedule to this Order are prescribed bodies for the purposes of Parts 3 and 13 of the Corporation Tax Act 2009. Parts 3 and 13 of that Act provide tax credits and reliefs respectively to a company in respect of qualifying expenditure incurred on research and development.

Link: The Research and Development (Qualifying Bodies) (Tax) Order 2018
Source: Legislation .gov.uk

The Non-Domestic Rating (Designated Areas) Regulations 2018

These Regulations designate areas in England (“designated areas”) for the purpose of paragraph 39(1) of Schedule 7B to the Local Government Finance Act 1988 (“the 1988 Act”) (local retention of non-domestic rates). They provide rules for calculating in respect of a billing authority in England all or part of whose area falls within a designated area—

Link: The Non-Domestic Rating (Designated Areas) Regulations 2018
Source: Legislation .gov.uk