Download the full outcome
Detail of outcome
We have considered the responses to the consultation, and these have helped us to identify areas where we need to engage further or provide new guidance.
You can read the summary of responses published here, and also draft legislation, with a supporting explanatory note and guidance note.
Although the new rules have been decided in principle, businesses can assist in how these can be written into UK law and draw attention to any issues the new rules present and whether greater clarity is required in some areas.