Summaries of forthcoming and recently implemented legislation, with effective dates.

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Impending deadlines Implementation date

Time frame for providing employee liability information under TUPE amended

The Collective Redundancies and Transfer of Undertakings (Protection of Employment) (Amendment) Regulations 2014 (SI 2014/16) amend reg.11 of the Transfer of Undertakings (Protection of Employment) Regulations 2006 (SI 2006/246).

1 May 2014

Teachers' Superannuation (Scotland) (Miscellaneous Amendments) Regulations 2014 come into force

The Regulations amend the Teachers' Superannuation (Scotland) Regulations 2005 (SI 2005/393) and the Teachers' Superannuation (Additional Voluntary Contributions) (Scotland) Regulations 1995 (SI 1995/2814).

1 May 2014

Police Act 1997 (Criminal Records) (Amendment No.2) Regulations 2014 come into force

The Regulations clarify that the purposes for which an enhanced criminal record certificate can be obtained relate to the person making the application for a particular position rather than the person deciding the application.

6 May 2014

Social Security (Contributions) (Amendment No.3) Regulations 2014 come into force

The Regulations amend the Social Security (Contributions) Regulations 2001 (SI 2001/1004) in relation to the charging of interest on national insurance contributions not paid by the due date and the payment of repayment interest on amounts overpaid.

6 May 2014

Income Tax (Pay As You Earn) (Amendment No.2) Regulations 2014 come into force

The Regulations amend the Income Tax (Pay As You Earn) Regulations 2003 (SI 2003/2682) in relation to the charging of interest on income tax unpaid by the due date and the payment of repayment interest on amounts overpaid.

6 May 2014

Social Security (Maternity Allowance) (Miscellaneous Amendments) Regulations 2014 come into force

The Regulations amend various statutory instruments pursuant to the introduction of maternity allowance for women who are neither employed nor self-employed, and who habitually participate in the business of their self-employed spouse or civil partner.

18 May 2014

Immigration (Employment of Adults Subject to Immigration Control) (Maximum Penalty) (Amendment) Order 2014 comes into force

The draft order increases the maximum penalty that may be imposed on an employer that has breached s.15(2) of the Immigration, Asylum and Nationality Act 2006 in the employment of an adult who is subject to immigration control.

To be confirmed

Medical Act 1983 (Amendment) (Knowledge of English) Order 2014 comes into force

The draft order requires the General Medical Council to make regulations prescribing that a licence to practise will be refused where a medical practitioner does not possess the required knowledge of English.

To be confirmed

Vicarious liability under the Regulatory Reform (Scotland) Act 2014 comes into force

Under the Act, an employer commits a "relevant offence" where a person commits such an offence while acting as its employee or agent.

To be confirmed

Tax exemption for employer-funded occupational health treatments

In Autumn statement 2013 the Chancellor of the Exchequer announced that the Government will introduce a tax exemption of up to £500 for medical treatment paid for by employers for their employees.

To be confirmed

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