The Corporate Interest Restriction (Consequential Amendments) Regulations 2017

These Regulations make provision for consequential amendments in connection with new Part 10 of the Taxation (International and Other Provisions) Act 2010 (“TIOPA 2010”) inserted by the Finance (No. 2) Act 2017 which make provision for the restriction of relief for interest and finance costs of multinational companies.

Link: The Corporate Interest Restriction (Consequential Amendments) Regulations 2017
Source: Legislation .gov.uk

The Indirect Taxes (Notifiable Arrangements) Regulations 2017

The Regulations are made further to the provisions contained in Schedule 17 (“the Schedule”) to the Finance (No. 2) Act 2017 (c. 32). The Schedule makes provision in respect of the disclosure of avoidance schemes, being schemes which enable a person to obtain a tax advantage (defined in paragraphs 6 and 7 of the Schedule), concerning VAT and other indirect taxes (a list of indirect taxes to which the Schedule applies is set out at paragraph 2(1) of the Schedule). Regulations may be made under the Schedule to prescribe notifiable arrangements. Information in relation to such arrangements must be notified to HMRC. The Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017 provide for the information to be notified.

Link: The Indirect Taxes (Notifiable Arrangements) Regulations 2017
Source: Legislation .gov.uk

The Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017

The Regulations are made further to the provisions contained in Schedule 17 (“the Schedule”) to the Finance (No. 2) Act 2017 (c. 32). The Schedule makes provision in respect of the disclosure of avoidance schemes, being schemes which enable a person to obtain a tax advantage (defined in paragraphs 6 and 7 of the Schedule), concerning VAT and other indirect taxes (a list of indirect taxes to which the Schedule applies is set out at paragraph 2(1) of the Schedule).

Link: The Indirect Taxes (Disclosure of Avoidance Schemes) Regulations 2017
Source: Legislation .gov.uk

The Corporate Interest Restriction (Financial Statements: Group Mismatches) Regulations 2017

These Regulations make provision for transitional adjustments in connection with new Part 10 of the Taxation (International and Other Provisions) Act 2010 inserted by the Finance (No. 2) Act 2017 which make provision for the restriction of relief for interest and finance costs of multinational companies. The Regulations make provision for adjustments to calculations under Part 10 where the accounts of the worldwide group and the accounts of a company in the group give rise to mismatches on the commencement of the new provisions.

Link: The Corporate Interest Restriction (Financial Statements: Group Mismatches) Regulations 2017
Source: Legislation .gov.uk

The Agricultural Holdings (Units of Production) (Wales) Order 2017 / Gorchymyn Daliadau Amaethyddol (Unedau Cynhyrchu) (Cymru) 2017

This Order prescribes units of production for the assessment of the productive capacity of agricultural land situated in Wales and sets out the amount which is to be regarded as the net annual income from each such unit for the year 12 September 2017 to 11 September 2018 for certain purposes of the Agricultural Holdings Act 1986 (“the 1986 Act”).

Mae’r Gorchymyn hwn yn rhagnodi unedau cynhyrchu ar gyfer asesu gallu cynhyrchiol tir amaethyddol a leolir yng Nghymru ac yn nodi’r swm sydd i’w ystyried fel yr incwm blynyddol net o bob uned o’r fath am y flwyddyn o 12 Medi 2017 i 11 Medi 2018 at ddibenion penodol yn Neddf Daliadau Amaethyddol 1986 (“Deddf 1986”).

Link:

The Agricultural Holdings (Units of Production) (Wales) Order 2017 / Gorchymyn Daliadau Amaethyddol (Unedau Cynhyrchu) (Cymru) 2017


Source: Legislation .gov.uk

The Ringing of Certain Captive-bred Birds (England and Wales) Regulations 2017

These Regulations, which extend to England and Wales, have been made for the purpose of section 6(5)(b) of the Wildlife and Countryside Act 1981 (“the 1981 Act”). They implement certain obligations under Articles 2, 5 and 6 of Directive 2009/147/EC of the European Parliament and of the Council on the conservation of wild birds (OJ No. L 20, 26.1.2010, p. 7).

Link: The Ringing of Certain Captive-bred Birds (England and Wales) Regulations 2017
Source: Legislation .gov.uk

The A40 Trunk Road (Llandeilo to Broad Oak, Carmarthenshire) (Temporary Speed Restrictions & No Overtaking) Order 2017 / Gorchymyn Cefnffordd yr A40 (Llandeilo i Dderwen-fawr, Sir Gaerfyrddin) (Cyfyngiadau Cyflymder Dros Dro a Dim Goddiweddyd) 2017

Link:

The A40 Trunk Road (Llandeilo to Broad Oak, Carmarthenshire) (Temporary Speed Restrictions & No Overtaking) Order 2017 / Gorchymyn Cefnffordd yr A40 (Llandeilo i Dderwen-fawr, Sir Gaerfyrddin) (Cyfyngiadau Cyflymder Dros Dro a Dim Goddiweddyd) 2017

Source: Legislation .gov.uk