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Modifies Section 26 of the Finance Act 2021 to apply for the tax year 2022-23, coming into force on 6th April 2022. A coronavirus-related tax provision affecting a specific past tax year.

A time-limited COVID-19 tax modification for tax year 2022-23 that is now over three years past its operative period. Temporary coronavirus tax measures of this nature, scoped to a single past tax year, should not remain on the statute books indefinitely. No democratic justification exists for retaining a spent tax provision that serves no current function.

These Regulations disregard coronavirus test-related payments from earnings calculations for earnings-related Social Security contributions for the 2022-23 tax year. They exclude payments made to employees for the cost of coronavirus tests from the definition of 'earnings' for National Insurance contribution purposes.

This regulation is time-limited to the 2022-23 tax year and has therefore already expired by its own terms. Furthermore, COVID-19 emergency measures of this nature have been superseded by subsequent public health policy changes — the underlying rationale for encouraging test cost reimbursements free of NIC liability no longer applies in 2026. Retaining expired, purpose-specific emergency legislation serves no ongoing benefit and adds unnecessary complexity to the statute book.

Amends the Occupational Pension Schemes (Master Trusts) Regulations 2018 to expand the definition of 'administration charge' to include costs solely attributable to holding physical assets. Defines 'physical asset' to include land, buildings, vehicles, ships, aircraft, rolling stock, and commodities. Specifies that such costs include management, maintenance, valuation fees, insurance, and related expenses like ground rent, rates, taxes, and utilities.

This regulation expands what can be classified as 'administration charges' in Master Trust pension schemes, effectively allowing costs of holding physical assets to be passed on to scheme members. Such expansions of chargeable costs reduce net returns for pension beneficiaries. The regulation creates opportunities for cost inflation under the guise of legitimate physical asset holding, with no corresponding benefit to members. Transparent cost recovery is preferable to regulatory expansion of what scheme operators may charge members.

This Order amends Schedule 2 of the Town and Country Planning (General Permitted Development) (England) Order 2015 to modify permitted development rights for electronic communications code operators (Class A, Part 16). Key changes include: increasing mast height limits from 25m to 30m on unprotected land and 20m to 25m on article 2(3) land/highways; adding new definitions for civil and defence safeguarding areas; introducing notification requirements for development on safeguarding areas; creating a 'permitted compound' exception; and modifying prior approval thresholds for mast alterations. The amendments aim to facilitate 5G and modern telecommunications deployment while maintaining certain heritage and environmental safeguards.

While this regulation relaxes some restrictions on telecommunications infrastructure (height limits increased, permitted compound exceptions added), it represents a careful balancing of infrastructure deployment with legitimate safeguards. The prior approval requirements for masts near heritage sites, SSSI land, and highways remain appropriate to prevent visual harm and coordinate with aviation/defence interests. Deleting this would revert to more restrictive rules that would impede 5G deployment, harm rural connectivity, and slow economic growth—contrary to Britain's interests as a modern trading nation. The notification requirements for safeguarding areas ensure proper coordination without imposing full planning control.

These Regulations commence the Divorce, Dissolution and Separation Act 2020 on 6th April 2022. The parent Act introduced 'no-fault' divorce in England and Wales, allowing couples to divorce without establishing fault-based grounds or living apart for specified periods. This instrument is purely procedural—it specifies the date on which the substantive provisions of the 2020 Act come into force.

This instrument is a procedural commencement mechanism with no substantive regulatory burden of its own. Deleting it would prevent the Divorce, Dissolution and Separation Act 2020 from taking effect on its Parliamentarily-appointed date, denying citizens the legal rights Parliament has already legislated. The regulation itself imposes no costs—it merely activates already-enacted legislation. To delete it would harm Britons by creating legal uncertainty and blocking access to the reformed divorce regime.

Amendment Regulations 2022 that extend the deadline in regulation 6A of the Mandatory Travel Concession (England) Regulations 2011 from 5th April 2022 to 5th April 2023. This is a technical administrative change extending a single compliance date by one year.

Deleting this amendment would create legal uncertainty by restoring an already-expired deadline (5th April 2022) to the 2011 Regulations, potentially disrupting the ongoing administration of the Mandatory Travel Concession scheme. The amendment itself imposes no new regulatory burden—it merely adjusts a timing requirement to reflect practical realities. While the underlying 2011 scheme represents a mandated subsidy program with inherent market distortions, this specific instrument is a routine administrative extension that prevents technical legal complications rather than creating new restrictions.

These Regulations update definitions in the Corporation Tax Act 2009, Corporation Tax Act 2010, and Finance Act 2011 to align with the FCA's new Investment Firms Prudential Regime (IFPR), which replaced the old IFPRU regime from 1 January 2022. The amendments replace outdated PRA Handbook references with FCA Handbook/Rules, introduce new definitions for 'FCA investment firm', 'investment bank', and 'commodity and emission allowance dealer', and update the criteria for determining which entities are subject to banking tax provisions. The changes affect corporation tax rules for trading profits and the bank levy.

These amendments are necessary regulatory housekeeping that align UK tax law with the new FCA Investment Firms Prudential Regime (IFPR), which replaced the old regime on 1 January 2022. Deleting these regulations would create a gap where tax law references an obsolete regulatory framework, creating uncertainty and compliance difficulties for FCA-regulated investment firms. The new IFPR regime is designed to be more proportionate than its predecessor, reducing burden on smaller investment firms through the £750,000 threshold and exclusions for limited activity/licence firms. Removing this alignment would not reduce regulation but would create inconsistency between tax obligations and current regulatory requirements.

These Regulations bring into force various provisions of the Ivory Act 2018, which prohibits dealing in ivory. Section 1 (the core prohibition) and most enforcement provisions come into force on 6th June 2022, with some provisions partially commencing on 15th March 2022 for regulatory preparation. The Regulations also include a transitional provision creating a 28-day grace period (until 3rd July 2022) for contracts that were agreed before 6th June 2022 and were in the course of performance.

Without these commencement regulations, the Ivory Act 2018's prohibition on ivory dealing could not be operationalised—its enforcement mechanisms would remain dormant. While the underlying Act restricts trade, this instrument merely activates provisions already enacted by Parliament in 2018. Deleting it would not restore economic freedom but would create regulatory uncertainty by leaving a standing prohibition without a clear operative date. The transitional provision for existing contracts provides a reasonable, limited accommodation that prevents abrupt disruption of pre-existing commercial arrangements without undermining the policy objective.

Amends the Police Act 1997 (Criminal Records and Registration) (Guernsey) Regulations 2009 to reduce fees for criminal record certificates and enhanced criminal record certificates, lowering the fee in sub-paragraph (a) from £23 to £18 and in sub-paragraph (b) from £40 to £38, effective 6th April 2022.

These regulations reduce costs for obtaining criminal record checks, making it cheaper for employers to conduct necessary vetting and for individuals to comply with safeguarding requirements. Britons would be worse off if deleted, as it would revert to higher fees of £23 and £40 respectively, increasing costs for the thousands of employment and volunteering positions requiring these checks. This is a fee reduction that benefits both individuals seeking to work with vulnerable groups and employers who bear the cost of mandatory vetting.

These Regulations amend the Police Act 1997 (Criminal Records and Registration) (Isle of Man) Regulations 2011 to reduce fees for criminal record certificates from £23 to £18 (sub-paragraph a) and for enhanced criminal records certificates from £40 to £38 (sub-paragraph b). They extend to the Isle of Man and came into force on 6th April 2022.

This amendment reduces costs for individuals and businesses seeking criminal record checks. While the state monopoly on criminal record certification is itself questionable, these regulations specifically lower fees rather than raise them. Deleting this amendment would revert to higher fees (£23 and £40), making Britons worse off by paying more for the same service. The fee reduction appears to reflect improved operational efficiency or reduced costs that should be passed to consumers.

These Regulations amend the Police Act 1997 (Criminal Records and Registration) (Jersey) Regulations 2010 to reduce fees for criminal conviction certificates, criminal record certificates, and enhanced criminal record certificates from £23/£40 to £18/£38 respectively.

Criminal record checks serve legitimate public safety functions for employment vetting. This fee reduction modestly lowers costs for individuals and employers without removing the underlying service or creating barriers. Unlike restrictive zoning, financial regulation that drives business overseas, or NHS monopoly constraints, these certificate requirements are a reasonable administrative mechanism for public protection that does not significantly distort market incentives or suppress competition. The modest £2-£5 reduction is a minor administrative price adjustment rather than a regulatory burden.

These Regulations amend retained EU regulations (EC 1071/2009 and 1072/2009) on road transport operator licensing, and modify the Goods Vehicles (Licensing of Operators) Act 1995. They implement post-Brexit changes by replacing EU framework references with UK-specific definitions, introduce a heavy goods vehicle (over 3.5 tonnes) / light goods vehicle (under 3.5 tonnes) distinction, update licensing requirements for transport managers, and establish criteria for 'effective and stable establishment' in Great Britain. The regulations extend to England, Wales, Scotland, and Northern Ireland with certain geographic variations.

This regulation represents classic occupational licensing that restricts market entry to road haulage. The licensing regime creates barriers to entry for small operators and new entrants, benefiting incumbent operators at consumers' expense. While safety objectives are stated, similar outcomes could be achieved through less restrictive means such as mandatory insurance liability, vehicle safety inspections, and direct liability rules - alternatives that would not artificially limit competition. The 3.5 tonne threshold for heavy goods vehicles is arbitrary. Furthermore, much of this framework was inherited wholesale from EU law without democratic scrutiny and was likely gold-plated by British civil servants. Post-Brexit regulatory independence should be used to repeal such anti-competitive licensing regimes rather than perpetuate them.

This Order amends the Personal Injuries (Civilians) Scheme 1983, updating maximum payment rates for wartime civilian injury pensions and allowances. It covers disablement pensions (up to £200/week for 100% disablement), constant attendance allowances, surviving spouse/civil partner pensions, child allowances, education allowances, and various other benefits for WWII-era civilian casualties and their survivors. The rates primarily affect elderly veterans and their widows from WWII, with some provisions dating to pre-1948 decisions.

Deletion would strip compensation from severely disabled wartime civilians and elderly survivors who have no private market alternative and no recourse. This is not EU-derived regulation—it is a direct state commitment to citizens injured in wartime service. While the maximum rate structure could theoretically suppress voluntary top-up markets, the beneficiaries are overwhelmingly elderly veterans with severe disabilities who cannot be expected to self-insure. The unseen cost of deletion—financial ruin for those who sacrificed for the nation—vastly outweighs any theoretical market distortion.

These Regulations amend the Marriages and Civil Partnerships (Approved Premises) Regulations 2005, extending to England and Wales, effective April 2022. They introduce definitions of 'built premises' (permanently immovable structures including boats permanently moored) and 'linked outdoor areas', expand the definition of 'premises' to include both, add newSchedules 2B and 2C with additional conditions, and provide transition provisions for applications received before and after July 2021. The regulations govern the approval regime for venues where legal marriages and civil partnerships may be conducted.

These regulations restrict where Britons may legally conduct marriages and civil partnerships to state-approved venues, creating an unnecessary licensing regime that limits individual freedom of choice. The approval conditions impose compliance costs on venue owners, reducing supply and increasing prices for couples. While the amendment liberalises by permitting outdoor areas and boats, it maintains a bureaucratic approval system that the free market could replace with voluntary standards and contractual arrangements between couples and venue owners. Thefaculty jurisdiction carve-out for Church of England venues further demonstrates inconsistent application of regulatory burden.

The Immigration and Nationality and Immigration Services Commissioner (Fees) (Amendment) Regulations 2022 amend the Immigration and Nationality (Fees) Regulations 2018 to increase numerous immigration and nationality fees, introduce new fee categories for Global Business Mobility routes (Graduate Trainee, UK Expansion Worker, Service Supplier, Secondment Worker), the Scale-up route, and High Potential Individual route, and add maladministration waiver provisions. It also amends the Immigration Services Commissioner (Application Fee) Order 2011 to increase adviser registration fees.

These regulations increase fees that act as barriers to immigration and labor mobility, undermining Britain's historic role as a champion of free movement. Fee increases averaging 20-30% (e.g., £575 to £733 for level 1 adviser applications, £1,750 to £2,232 for 1-4 employee registrations) will deter skilled workers and businesses from utilizing Britain's immigration system, driving economic activity to competing jurisdictions like New York, Singapore, and Dubai. Rather than simplifying the regime, the regulations add complexity by creating new fee categories for recently introduced visa routes. Such fee structures function as de facto restrictions on labor market flexibility and economic participation, contrary to the free-trade principles that made Britain prosperous.