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STATUTORY INSTRUMENTS
2026 No. 682 (C. 56)
FINANCIAL SERVICES AND MARKETS
The Financial Services and Markets Act 2023
(Commencement No. 15 and Saving and
Transitional Provisions) Regulations 2026
Made - - - - 24th June 2026
Coming into force in accordance with regulation 1(2)
and (3)
The Treasury make these Regulations in exercise of the power conferred by section 86(3), (5) and
(6) of the Financial Services and Markets Act 2023(1).
Citation, commencement and interpretation
1.—(1) These Regulations may be cited as the Financial Services and Markets Act 2023
(Commencement No. 15 and Saving and Transitional Provisions) Regulations 2026.
(2) Except as provided for in paragraph (3), these Regulations come into force on the day after
the day on which they are made.
(3) Regulation 3 comes into force on 1st January 2027.
(4) In these Regulations—
“the Capital Requirements Regulation” means Regulation (EU) No 575/2013 of the European
Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions
and investment firms and amending Regulation (EU) No 648/2012(2);
“CCP” has the meaning given to “central counterparty” in section 313(1) of the Financial
Services and Markets Act 2000 (interpretation of Part XVIII)(3);
“EMIR” means Regulation (EU) No 648/2012 of the European Parliament and of the Council
of 4 July 2012 on OTC derivatives, central counterparties and trade repositories(4);
“QCCP” means a CCP that is—
(a) authorised in accordance with Article 14 of EMIR, or
(1) 2023 c. 29.
(2) EUR 2013/575.
(3) 2000 c. 8.
(4) EUR 2012/648. EMIR is revoked by section 1(1) of, and Schedule 1 to, the Financial Services and Markets Act 2023 subject
to that revocation being commenced by regulations made under section 86 of that Act.Document Generated: 2026-06-25
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(b) recognised in accordance with Article 25 of EMIR.
Provisions coming into force on 1stJanuary 2027
2. The following provisions of the Financial Services and Markets Act 2023 come into force on
1st January 2027—
(a) section 1(1) (revocation of assimilated law relating to financial services and markets), so
far as it relates to the provisions in paragraphs (b) to (d);
(b) in Part 1 (assimilated direct principal legislation) of Schedule 1 (revocation of assimilated
law relating to financial services), the revocation of the following provisions of the Capital
Requirements Regulation—
(i)Article 81 (minority interests that qualify for inclusion in consolidated Common
Equity Tier 1 capital) to the extent that it is not already revoked;
(ii)Article 82 (qualifying Additional Tier 1, Tier 1, Tier 2 capital and qualifying own
funds) to the extent that it is not already revoked;
(iii)Article 107(3) and (4) (approaches to credit risk);
(iv)Article 114(7) (exposures to central governments or central banks);
(v)Article 115(4) (exposures to regional governments or local authorities);
(vi)Article 116(5) (exposures to public sector entities);
(vii)Article 382(4)(b) (scope);
(viii)Article 391 (definition of an institution for large exposures purposes);
(ix)Article 497 (own funds requirements for exposures to CCPs);
(c) in Part 2 (subordinate legislation) of Schedule 1, the revocation of regulation 11(5)(e) of
the Gibraltar (Miscellaneous Amendments) (EU Exit) Regulations 2019 (saving for certain
financial services legislation relating to Gibraltar)(5);
(d) in Part 3 (EU tertiary legislation etc) of Schedule 1, the revocation of Commission
Implementing Decision of 12 December 2014 on the equivalence of the supervisory
and regulatory requirements of certain third countries and territories for the purposes of
the treatment of exposures according to Regulation (EU) No 575/2013 of the European
Parliament and of the Council(6).
Amendment to the Financial Services and Markets Act 2023 (Commencement No. 10 and
Saving Provisions) Regulations 2025
3. In regulation 5 of the Financial Services and Markets Act 2023 (Commencement No. 10
and Saving Provisions) Regulations 2025 (saving provision relating to equivalence directions,
regulatory decisions and applications)(7), in paragraph (2)(a), at the end insert “except for the Capital
Requirements Regulation Equivalence Directions 2020”(8).
(5) S.I. 2019/680.
(6) EUR 2014/908.
(7) S.I. 2025/873 (C. 38).
(8) The Capital Requirements Regulation Equivalence Directions 2020 were made on 9th November 2020 under S.I. 2019/541
which was revoked on 28th November 2025 by regulation 3 of S.I. 2025/873 (C. 38). The Capital Requirements Regulation
Equivalence Directions 2020 were saved by regulation 5(2)(a) of S.I. 2025/873 (C. 38).
2Document Generated: 2026-06-25
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Saving provision for CCPs treated as QCCPs before 1stJanuary 2027under Article 497 of
the Capital Requirements Regulation
4.—(1) This regulation applies to a CCP which, immediately before 1st January 2027, is treated
as a QCCP by virtue of Article 497 of the Capital Requirements Regulation (own funds requirements
for exposures to CCPs)(9).
(2) A CCP to which this regulation applies continues, on and after 1st January 2027, to be treated
as a QCCP during the period applicable under Article 497 as that Article had effect immediately
before 1st January 2027.
(3) In paragraph (2), the reference to the period applicable under Article 497 includes a reference
to that period as extended by regulations made by the Treasury under paragraph (3) of Article
497(10).
Transitional provision for CCPs treated as QCCPs where the CCPs apply for EMIR
recognition on or after 1st January 2027
5.—(1) This regulation applies to a CCP which, on or after 1st January 2027, makes an application
for recognition under Article 25 of EMIR.
(2) On or after 1st January 2027, an institution may treat a CCP to which this regulation applies
as a QCCP during the period—
(a) beginning with the day on which the CCP made the application for recognition under
Article 25 of EMIR (“application day”), and
(b) ending in accordance with paragraph (3).
(3) For the purposes of paragraph (2), the period ends—
(a) if EMIR regulations are in force on the application day, two years after the application day;
(b) if no EMIR regulations are in force on the application day, on the earlier of the following—
(i)two years after the day on which EMIR regulations come into force, or
(ii)six years after the application day.
(4) In paragraph (3)—
(a) the period of two years specified in sub-paragraph (a) includes the application day,
(b) the period of two years specified in sub-paragraph (b)(i) includes the day on which EMIR
regulations come into force, and
(c) the period of six years specified in sub-paragraph (b)(ii) includes the application day.
(5) In this regulation—
“credit institution” has the same meaning as in section 417(1) (definitions) of the Financial
Services and Markets Act 2000;
“EMIR regulations” means regulations which—
(a) are or may be made by the Treasury under Article 25(6) of EMIR, and
(b) relate to the country in which a CCP which applies for recognition under Article 25 of
EMIR is established;
“institution” means—
(a) a credit institution, or
(b) an investment firm;
(9) Article 497 was amended by S.I. 2019/1232 and 2021/1078.
(10) The period in Article 497(1)(b)(ii) was extended by S.I. 2022/1244, 2023/999, 2024/923 and 2025/1030.
3Document Generated: 2026-06-25
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“investment firm” has the same meaning as in section 258A (investment firm) of the Banking
Act 2009(11).
Saving provision relating to article 497(2) of the Capital Requirements Regulation
6.—(1) This regulation applies to a CCP which, on and after 1st January 2027, is treated as a
QCCP by virtue of regulation 4 or 5.
(2) Despite its revocation brought into force by regulation 2, Article 497(2) of the Capital
Requirements Regulation continues to have effect, on and after 1st January 2027, subject to the
following modifications—
(a) the reference to the expiration of the deadline in Article 497(1) is to be read as a reference
to the end of the period specified in—
(i)regulation 4(2) in the case of a CCP to which regulation 4 applies;
(ii)regulation 5(3) in the case of a CCP to which regulation 5 applies;
(b) the reference to a CCP referred to in Article 497(1) is to be read as a reference to a CCP
to which regulation 4 or 5 applies;
(c) the reference to Article 308(2) is to be read as a reference to Article 308(2) of the
Counterparty Credit Risk (CRR) Part of the PRA Rulebook.
(3) In this regulation, “PRA Rulebook” means the Rulebook published by the Prudential
Regulation Authority containing rules made by that Authority under the Financial Services and
Markets Act 2000 as that Rulebook has effect on the day on which these Regulations are made(12).
Taiwo Owatemi
Christian Wakeford
Two of the Lords Commissioners of His
24th June 2026 Majesty’s Treasury
(11) 2009 c. 1.
(12) The PRA Rulebook can be found at https://www.prarulebook.co.uk/ and a copy can be obtained from the Prudential Regulation
Authority, 20 Moorgate, London EC2R 6DA.
4Document Generated: 2026-06-25
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EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations are the 15th commencement regulations made under the Financial Services and
Markets Act 2023 (c. 29) (“FSMA 2023”).
Section 1(1) of FSMA 2023 revokes the legislation listed in Schedule 1 to that Act, which includes
Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on
prudential requirements for credit institutions and investment firms and amending Regulation (EU)
No 648/2012 (EUR 2013/575) (“the Capital Requirements Regulation”).
Regulation 2 brings into force on 1st January 2027 section 1(1) of, and Schedule 1 to, FSMA 2023 so
far as they relate to the revocation of the following articles of the Capital Requirements Regulation:
Articles 81(1)(a)(iii), 82(a)(iii), 107(3) and (4), 114(7), 115(4), 116(5), 382(4)(b), 391 and 497.
Regulation 2 also brings into force on 1st January 2027 the revocation of—
— regulation 11(5)(e) of the Gibraltar (Miscellaneous Amendments) (EU Exit) Regulations 2019
(S.I. 2019/680), and
— Commission Implementing Decision of 12 December 2014 on the equivalence of the
supervisory and regulatory requirements of certain third countries and territories for the
purposes of the treatment of exposures according to Regulation (EU) No 575/2013 of the
European Parliament and of the Council.
Regulation 3 amends the saving provision in regulation 5 of the Financial Services and Markets Act
2023 (Commencement No. 10 and Saving Provisions) Regulations 2025 (S.I. 2025/873 (C. 38)) to
exclude the Capital Requirements Regulation Equivalence Directions 2020 from that saving.
Regulations 4 to 6 make saving and transitional provision in relation to Article 497 of the Capital
Requirements Regulation. Under Article 497, institutions (e.g. banks) may consider a central
counterparty (“CCP”) as a qualifying central counterparty (“QCCP”) where the CCP applies to the
Bank of England for recognition under Article 25 of Regulation (EU) No. 648/2012 of the European
Parliament and of the Council of 4 July 2012 on OTC derivatives, central counterparties and trade
repositories (EUR 2012/648) (“EMIR”). Article 497 specifies the periods of time during which a
CCP may be treated as a QCCP. Section 1(1) of, and Schedule 1 to, FSMA 2023 revokes EMIR
subject to that revocation being commenced by regulations to be made by the Treasury. In July 2025,
the Treasury published a policy note on updating the UK’s regulatory framework for CCPs. That
note is available at www.gov.uk/government/publications/updating-the-uks-regulatory-framework-
for-central-counterparties and copies can be obtained from HM Treasury, 1 Horse Guards Road,
London, SW1A 2HQ.
Regulation 4 provides that a CCP considered as a QCCP immediately before 1st January 2027
continues to be treated as a QCCP on and after 1st January 2027.
Regulation 5 provides that, where a CCP applies for recognition under Article 25 of EMIR on or
after 1st January 2027, an institution may treat the CCP as a QCCP on or after 1st January 2027
during the period specified in regulation 5.
Regulation 6 provides that article 497(2) of the Capital Requirements Regulation continues to have
effect on and after 1st January 2027 (subject to certain modifications) in relation to a CCP which is
treated, on and after 1st January 2027, as a QCCP by virtue of regulation 4 or 5.
A full impact assessment has not been produced for this instrument as no, or no significant, impact
on the private, voluntary or public sector is foreseen. A full impact assessment has been published
5Document Generated: 2026-06-25
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in relation to FSMA 2023 and copies can be obtained from HM Treasury, 1 Horse Guards Road,
London, SW1A 2HQ or at https://bills.parliament.uk/publications/49053/documents/2621.
NOTE AS TO EARLIER COMMENCEMENT REGULATIONS
(This note is not part of the Regulations)
The following provisions of the Financial Services and Markets Act 2023 have been brought into
force by commencement Regulations made before the date of these Regulations.
Provision Date of Commencement S.I. No.
Section 1(1) (in part) 11th July 2023 2023/779 (C. 40)
Section 1(1) (in part) 29th August 2023 2023/779 (C. 40)
Section 1(1) (in part) 14th December 2023 2023/1382 (C. 97)
Section 1(1) (in part) 1st January 2024 2023/779 (C. 40)
Section 1(1) (in part) 1st January 2024 2023/1382 (C. 97)
Section 1(1) (in part) 5th April 2024 2023/1382 (C. 97)
Section 1(1) (in part) 30th June 2024 2023/1382 (C. 97)
Section 1(1) (in part) 29th October 2024 2024/1071 (C. 72)
Section 1(1) (in part) 1st November 2024 2024/620 (C. 39)
Section 1(1) (in part) 31st December 2024 2024/891 (C. 57)
Section 1(1) (in part) 31st December 2024 2024/1071 (C. 72)
Section 1(1) (in part) 14th May 2025 2025/572 (C. 25)
Section 1(1) (in part) 15th July 2025 2025/873 (C. 38)
Section 1(1) (in part) 31st July 2025 2025/572 (C. 25)
Section 1(1) (in part) 23rd October 2025 2025/1078 (C. 52)
Section 1(1) (in part) 28th November 2025 2025/873 (C. 38)
Section 1(1) (in part) 1st December 2025 2025/1078 (C. 52)
Section 1(1) (in part) 1st January 2026 2025/873 (C. 38)
Section 1(1) (in part) 19th January 2026 2025/1078 (C. 52)
Section 1(1) (in part) 30th March 2026 2025/1078 (C. 52)
Section 1(1) (in part) 6th April 2026 2025/1078 (C. 52)
Section 1(1) (in part) 1st July 2026 2026/45 (C. 5)
Section 1(1) (in part) 13th July 2026 2026/587 (C. 47)
Section 1(1) (in part) 1st January 2027 2025/1078 (C. 52)
Section 1(1) (in part) 1st January 2027 2026/45 (C. 5)
Section 1(1) (in part) 1st January 2027 2026/174 (C.17)
Section 1(1) (in part) 1st January 2028 2025/1078 (C. 52)
Section 1(2), (4), (5) and (6) 11th July 2023 2023/779 (C. 40)
6Document Generated: 2026-06-25
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Provision Date of Commencement S.I. No.
Section 2(1) (in part) 29th August 2023 2023/779 (C. 40)
Section 2(1) (in part) 14th December 2023 2023/1382 (C. 97)
Section 2(1) (in part) 29th October 2024 2024/1071 (C. 72)
Section 2(1) (in part) 1st December 2024 2024/1071 (C. 72)
Section 2(1) (in part) 31stDecember 2024 2024/1071 (C. 72)
Section 2(1) (in part) 31st March 2025 2024/1071 (C. 72)
Section 2(1) (in part) 30th June 2025 2024/1071 (C. 72)
Section 2(1) (in part) 26th November 2025 2025/1078 (C. 52)
Section 2(1) (in part) 1st December 2025 2024/1071 (C. 72)
Section 2(1) (in part) 6th July 2026 2024/1071 (C. 72)
Section 2(1) (in part) 6th July 2026 2025/1078 (C. 52)
Section 2(2) and (3) 11th July 2023 2023/779 (C. 40)
Section 3 11th July 2023 2023/779 (C. 40)
Sections 4 to 6 29th August 2023 2023/779 (C. 40)
Section 7 11th July 2023 2023/779 (C. 40)
Section 8 29th August 2023 2023/779 (C. 40)
Section 9(1) to (5) 1.00 a.m. on 1st January 2023/1382 (C. 97)
2024
Section 9(6) 29th August 2023 2023/779 (C. 40)
Section 10 1.00 a.m. on 1st January 2023/1382 (C. 97)
2024
Section 11 29th August 2023 2023/779 (C. 40)
Section 12 1.00 a.m. on 1st January 2023/1382 (C. 97)
2024
Sections 13 to 19 29th August 2023 2023/779 (C. 40)
Section 20 (in part) 6th September 2023 2023/936 (C. 55)
Section 20 (in part) 6th November 2023 2023/936 (C. 55)
Section 20 (so far as not already in force) 7th February 2024 2023/936 (C. 55)
Section 21 1st January 2024 2023/1382 (C. 97)
Section 23 29th August 2023 2023/779 (C. 40)
Sections 25 and 26 29th August 2023 2023/779 (C. 40)
Section 27 (in part) 29th August 2023 2023/779 (C. 40)
Section 27 (so far as not already in force) 1st January 2025 2023/1382 (C. 97)
Sections 28 to 32 29th August 2023 2023/779 (C. 40)
Section 33 1st January 2024 2023/1382 (C. 97)
7Document Generated: 2026-06-25
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Provision Date of Commencement S.I. No.
Sections 34 to 40 29th August 2023 2023/779 (C. 40)
Section 41 (in part) 29th August 2023 2023/779 (C. 40)
Section 41 (so far as not already in force) 26th December 2023 2023/1382 (C. 97)
Section 42 (in part) 29th August 2023 2023/779 (C. 40)
Section 42 (so far as not already in force) 26thDecember 2023 2023/1382 (C. 97)
Section 43 (in part) 29th August 2023 2023/779 (C. 40)
Section 43 (so far as not already in force) 1st August 2024 2023/1382 (C. 97)
Sections 44 and 45 29th August 2023 2023/779 (C. 40)
Section 46(1) (in part) 29th August 2023 2023/779 (C. 40)
Section 46(2), (7) and (9) (in part) 29th August 2023 2023/779 (C. 40)
Section 46 (so far as not already in force) 26th December 2023 2023/1382 (C. 97)
Section 47 29th August 2023 2023/779 (C. 40)
Section 48 (in part) 1.00 a.m. on 1st January 2023/1382 (C. 97)
2024
Section 48 (in part) 1st January 2025 2023/1382 (C. 97)
Section 48 (so far as not already in force) 1st February 2025 2023/1382 (C. 97)
Section 49 1.00 a.m. on 1st January 2023/1382 (C. 97)
2024
Section 50 (in part) 1.00 a.m. on 1st January 2023/1382 (C. 97)
2024
Section 50 (so far as not already in force) 1st August 2024 2023/1382 (C. 97)
Section 51 (in part) 29th August 2023 2023/779 (C. 40)
Section 51 (in part) 1st March 2024 2024/250 (C. 11)
Section 51 (in part) 1st August 2024 2024/250 (C. 11)
Section 51 (in part) 1st January 2025 2023/1382 (C. 97)
Section 51 (so far as not already in force) 1st January 2025 2024/250 (C. 11)
Section 53 29th August 2023 2023/779 (C. 40)
Section 57 (in part) 29th August 2023 2023/779 (C. 40)
Section 57 (so far as not already in force) 31st December 2023 2023/1382 (C. 97)
Section 59 29th August 2023 2023/779 (C. 40)
Section 63 29th August 2023 2023/779 (C. 40)
Section 64 29th October 2024 2024/1071 (C. 72)
Sections 65 to 69 29th August 2023 2023/779 (C. 40)
Section 70(1), (3) and (4) (in part) 1st January 2024 2023/1382 (C. 97)
Section 70 (so far as not already in force) 1st March 2024 2024/250 (C. 11)
8Document Generated: 2026-06-25
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item of legislation is currently only available in its original format.
Provision Date of Commencement S.I. No.
Section 71 1st March 2024 2024/250 (C. 11)
Section 73 29th August 2023 2023/779 (C. 40)
Section 75 29th August 2023 2023/779 (C. 40)
Section 76 29th August 2023 2023/779 (C. 40)
Section 79 29th August 2023 2023/779 (C. 40)
Schedule 1, Part 1 (in part) 11th July 2023 2023/779 (C. 40)
Schedule 1, Part 1 (in part) 14th December 2023 2023/1382 (C. 97)
Schedule 1, Part 1 (in part) 1st January 2024 2023/779 (C. 40)
Schedule 1, Part 1 (in part) 1st January 2024 2023/1382 (C. 97)
Schedule 1, Part 1 (in part) 5th April 2024 2023/1382 (C. 97)
Schedule 1, Part 1 (in part) 1st November 2024 2024/891 (C. 57)
Schedule 1, Part 1 (in part) 15th July 2025 2025/873 (C. 38)
Schedule 1, Part 1 (in part) 1st December 2025 2025/1078 (C. 52)
Schedule 1, Part 1 (in part) 1st January 2026 2025/873 (C. 38)
Schedule 1, Part 1 (in part) 19th January 2026 2025/1078 (C. 52)
Schedule 1, Part 1 (in part) 30th March 2026 2025/1078 (C. 52)
Schedule 1, Part 1 (in part) 6th April 2026 2025/1078 (C. 52)
Schedule 1, Part 1 (in part) 13th July 2026 2026/587 (C. 47)
Schedule 1, Part 1 (in part) 1st January 2027 2025/1078 (C. 52)
Schedule 1, Part 1 (in part) 1st January 2027 2026/45 (C. 5)
Schedule 1, Part 1 (in part) 1st January 2027 2026/174 (C.17)
Schedule 1, Part 2 (in part) 11th July 2023 2023/779 (C. 40)
Schedule 1, Part 2 (in part) 29th August 2023 2023/779 (C. 40)(13)
Schedule 1, Part 2 (in part) 14th December 2023 2023/1382 (C. 97)
Schedule 1, Part 2 (in part) 1st January 2024 2023/779 (C. 40)
Schedule 1, Part 2 (in part) 1st January 2024 2023/1382 (C. 97)
Schedule 1, Part 2 (in part) 5th April 2024 2023/1382 (C. 97)
Schedule 1, Part 2 (in part) 30th June 2024 2023/1382 (C. 97)
Schedule 1, Part 2 (in part) 1st November 2024 2024/891 (C. 57)
Schedule 1, Part 2 (in part) 31st December 2024 2024/620 (C. 39)
Schedule 1, Part 2 (in part) 31st July 2025 2025/572 (C. 25)
Schedule 1, Part 2 (in part) 28th November 2025 2025/873 (C. 38)
Schedule 1, Part 2 (in part) 19th January 2026 2025/1078 (C. 52)
(13) As amended by S.I. 2023/937.
9Document Generated: 2026-06-25
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Provision Date of Commencement S.I. No.
Schedule 1, Part 2 (in part) 6th April 2026 2025/1078 (C. 52)
Schedule 1, Part 2 (in part) 13th July 2026 2026/587 (C. 47)
Schedule 1, Part 2 (in part) 1st January 2027 2026/45 (C. 5)
Schedule 1, Part 3 (in part) 1st January 2024 2023/779 (C. 40)
Schedule 1, Part 3 (in part) 1st January 2024 2023/1382 (C. 97)
Schedule 1, Part 3 (in part) 5th April 2024 2023/1382 (C. 97)
Schedule 1, Part 3 (in part) 30th June 2024 2023/1382 (C. 97)
Schedule 1, Part 3 (in part) 29th October 2024 2024/1071 (C. 72)
Schedule 1, Part 3 (in part) 1st November 2024 2024/891 (C. 57)
Schedule 1, Part 3 (in part) 31st December 2024 2024/620 (C. 39)
Schedule 1, Part 3 (in part) 31st December 2024 2024/1071 (C. 72)
Schedule 1, Part 3 (in part) 14th May 2025 2025/572 (C. 25)
Schedule 1, Part 3 (in part) 23rd October 2025 2025/1078 (C. 52)
Schedule 1, Part 3 (in part) 1st January 2026 2025/873 (C. 38)
Schedule 1, Part 3 (in part) 19th January 2026 2025/1078 (C. 52)
Schedule 1, Part 3 (in part) 6th April 2026 2025/1078 (C. 52)
Schedule 1, Part 3 (in part) 1st July 2026 2026/45 (C. 5)
Schedule 1, Part 3 (in part) 13th July 2026 2026/587 (C. 47)
Schedule 1, Part 3 (in part) 1st January 2027 2025/1078 (C. 52)
Schedule 1, Part 3 (in part) 1st January 2027 2026/45 (C. 5)
Schedule 1, Part 4 (in part) 1st January 2024 2023/779 (C. 40)
Schedule 1, Part 4 (in part) 14th May 2025 2025/572 (C. 25)
Schedule 1, Part 5 (in part) 1st January 2024 2023/1382 (C. 97)
Schedule 1, Part 5 (in part) 1st November 2024 2024/891 (C. 57)
Schedule 1, Part 5 (in part) 31st December 2024 2024/620 (C. 39)
Schedule 1, Part 5 (in part) 14th May 2025 2025/572 (C. 25)
Schedule 1, Part 5 (in part) 6th April 2026 2025/1078 (C. 52)
Schedule 1, Part 5 (in part) 1st January 2027 2025/1078 (C. 52)
Schedule 1, Part 5 (in part) 1st January 2028 2025/1078 (C. 52)
Schedule 2, Part 1, paragraph 1 (in part) 29th October 2024 2024/1071 (C. 72)
Schedule 2, Part 1, paragraph 1 (in part) 1st December 2024 2024/1071 (C. 72)
Schedule 2, Part 1, paragraph 1 (in part) 31st December 2024 2024/1071 (C. 72)
Schedule 2, Part 1, paragraph 1 (in part) 31st March 2025 2024/1071 (C. 72)
Schedule 2, Part 1, paragraph 1 (in part) 30th June 2025 2024/1071 (C. 72)
10Document Generated: 2026-06-25
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Provision Date of Commencement S.I. No.
Schedule 2, Part 1, paragraph 1 (in part) 1st December 2025 2024/1071 (C. 72)
Schedule 2, Part 1, paragraph 3 26th November 2025 2025/1078 (C. 52)
Schedule 2, Part 1, paragraph 4 14th December 2023 2023/1382 (C. 97)
Schedule 2, Part 1, paragraphs 5 and 6 29th August 2023 2023/779 (C. 40)
Schedule 2, Part 1, paragraph 7 (in part) 29th October 2024 2024/1071 (C.72)
Schedule 2, Part 1, paragraph 7 (so far as not 1st December 2024 2024/1071 (C.72)
already in force)
Schedule 2, Part 1, paragraph 8 (in part) 1st December 2024 2024/1071 (C.72)
Schedule 2, Part 1, paragraph 8 (so far as not 1st December 2025 2024/1071 (C.72)
already in force)
Schedule 2, Part 1, paragraph 9 29th August 2023 2023/779 (C. 40)
Schedule 2, Part 1, paragraphs 10 and 11 (in 29th October 2024 2024/1071 (C. 72)
part)
Schedule 2, Part 1, paragraphs 10 and 11 (so 1st December 2024 2024/1071 (C. 72)
far as not already in force)
Schedule 2, Part 1, paragraph 12 (in part) 29th October 2024 2024/1071 (C. 72)
Schedule 2, Part 1, paragraph 12 (so far as 1st December 2025 2024/1071 (C. 72)
not already in force)
Schedule 2, Part 1, paragraph 13 to 16 29th August 2023 2023/779 (C. 40)
Schedule 2, Part 1, paragraph 17 (in part) 29th October 2024 2024/1071 (C. 72)
Schedule 2, Part 1, paragraph 17 (so far as 31st December 2024 2024/1071 (C. 72)
not already in force)
Schedule 2, Part 1, paragraph 18 (in part) 29th October 2024 2024/1071 (C. 72)
Schedule 2, Part 1, paragraph 18 (so far as 30th June 2025 2024/1071 (C. 72)
not already in force)
Schedule 2, Part 1, paragraph 19 (in part) 29th August 2023 2023/779 (C. 40)
Schedule 2, Part 1, paragraphs 20 and 21 1st December 2024 2024/1071 (C. 72)
Schedule 2, Part 1, paragraph 22 31st March 2025 2024/1071 (C. 72).
Schedule 2, Part 1, paragraph 24 1st December 2024 2024/1071 (C. 72)
Schedule 2, Part 1, paragraph 25 (in part) 29th August 2023 2023/779 (C. 40)
Schedule 2, Part 1, paragraph 25 (so far as 1st December 2024 2024/1071 (C. 72)
not already in force)
Schedule 2, Part 1, paragraph 26 29th October 2024 2024/1071 (C. 72)
Schedule 2, Part 1, paragraph 27 (in part) 29th October 2024 2024/1071 (C. 72)
Schedule 2, Part 1, paragraph 27 (so far as 31st March 2025 2024/1071 (C. 72)
not already in force)
Schedule 2, Parts 2 and 3 29th August 2023 2023/779 (C. 40)
11Document Generated: 2026-06-25
Status: This is the original version (as it was originally made). This
item of legislation is currently only available in its original format.
Provision Date of Commencement S.I. No.
Schedule 2, Part 4, paragraph 44 (in part) 29th October 2024 2024/1071 (C. 72)
Schedule 2, Part 4, paragraph 44 (in part) 6th July 2026 2024/1071 (C. 72)
Schedule 2, Part 4, paragraph 45 (in part) 29th October 2024 2024/1071 (C. 72)
Schedule 2, Part 4, paragraph 45 (so far as 6th July 2026 2024/1071 (C. 72)
not already in force)
Schedule 2, Part 4, paragraph 46 6th July 2026 2024/1071 (C. 72)
Schedule 2, Part 4, paragraph 47 6th July 2026 2025/1078 (C. 52)
Schedule 2, Part 4, paragraph 48 6th July 2026 2025/1078 (C. 52)
Schedule 2, Part 4, paragraph 49 (in part) 29th October 2024 2024/1071 (C. 72)
Schedule 2, Part 1, paragraph 49 (so far as 6th July 2026 2024/1071 (C. 72)
not already in force)
Schedule 2, Part 4, paragraph 50 6th July 2026 2024/1071 (C. 72)
Schedule 2, Part 6 29th August 2023 2023/779 (C. 40)
Schedule 3 29th August 2023 2023/779 (C. 40)
Schedule 4 29th August 2023 2023/779 (C. 40)
Schedule 5 (in part) 6th September 2023 2023/936 (C. 55)
Schedule 5 (in part) 6th November 2023 2023/936 (C. 55)
Schedule 5 (so far as not already in force) 7th February 2024 2023/936 (C. 55)
Schedule 7, paragraph 1 (in part) 29th August 2023 2023/779 (C. 40)
Schedule 7, paragraph 1 (in part) 1st January 2024 2023/1382 (C. 97)
Schedule 7, paragraph 1 (in part) 1st August 2024 2024/250 (C. 11)
Schedule 7, paragraph 1 (so far as not already 1st January 2025 2024/250 (C. 11)
in force)
Schedule 7, paragraph 2 (in part) 29th August 2023 2023/779 (C. 40)
Schedule 7, paragraph 2 (so far as not already 1st January 2024 2023/1382 (C. 97)
in force)
Schedule 7, paragraph 3 (in part) 29th August 2023 2023/779 (C. 40)
Schedule 7, paragraph 3 (so far as not already 1st January 2025 2023/1382 (C. 97)
in force)
Schedule 7, paragraphs 4 to 6 29th August 2023 2023/779 (C. 40)
Schedule 7, paragraph 7 (in part) 29th August 2023 2023/779 (C. 40)
Schedule 7, paragraph 7 (so far as not already 1st August 2024 2023/1382 (C. 97)
in force)
Schedule 7, paragraph 8 1st January 2024 2023/1382 (C. 97)
Schedule 7, paragraphs 9 to 13 29th August 2023 2023/779 (C. 40)
Schedule 11, paragraph 3(9) to (11) 29th August 2023 2023/779 (C. 40)
12Document Generated: 2026-06-25
Status: This is the original version (as it was originally made). This
item of legislation is currently only available in its original format.
Provision Date of Commencement S.I. No.
Schedule 11, paragraph 13(5) to (7) 29th August 2023 2023/779 (C. 40)
Schedule 11, paragraph 16 29th August 2023 2023/779 (C. 40)
Schedule 11, paragraph 20 29th August 2023 2023/779 (C. 40)
Schedule 11, paragraph 22(10) to (12) 29th August 2023 2023/779 (C. 40)
Schedule 11, paragraph 25(2), (3), (5) and (8) 29th August 2023 2023/779 (C. 40)
Schedule 11, paragraph 32(3) to (5) 29th August 2023 2023/779 (C. 40)
Schedule 11, paragraph 75 29th August 2023 2023/779 (C. 40)
Schedule 11, paragraph 76 29th August 2023 2023/779 (C. 40)
Schedule 11, paragraph 78 29th August 2023 2023/779 (C. 40)
Schedule 11, paragraph 85 29th August 2023 2023/779 (C. 40)
Schedule 11, paragraph 87 29th August 2023 2023/779 (C. 40)
Schedule 11, paragraph 154 29th August 2023 2023/779 (C. 40)
Schedule 11, paragraph 165 29th August 2023 2023/1382 (C. 97)
Schedule 11 (so far as not already in force) 31st December 2023 2023/1382 (C. 97)
Schedule 14 29th August 2023 2023/779 (C. 40)
13