This archived tracker records key developments, legislation, guidance and briefing notes relating to the response to coronavirus (COVID-19), focusing on updates relevant to local government up until the end of formal legal restrictions on 18 July 2021. It is arranged alphabetically by topic in accordance to mirror the local government homepage and records legislation and guidance applicable to local authorities during the COVID-19 outbreak. Jump to: • Highlights • Brexit timeline—impact of Coronavirus (COVID-19) • Coronavirus (COVID-19)—children’s social care tracker [Archived] • Coronavirus (COVID-19)—education tracker [Archived] • Coronavirus (COVID-19)—governance tracker [Archived] • Coronavirus (COVID-19)—healthcare tracker [Archived] • Coronavirus (COVID-19)—highways tracker • Coronavirus (COVID-19)—judicial review tracker • Coronavirus (COVID-19)—licensing tracker [Archived] • Coronavirus (COVID-19)—local government tracker up to 18 July 2021 [Archived] • Coronavirus (COVID-19)—public procurement tracker [Archived] • Coronavirus (COVID-19)—social care tracker [Archived] • Coronavirus (COVID-19)—social housing tracker [Archived] Highlights Legislation—made statutory instruments Development When in force Find out more Coronavirus Act 2020 (CA 2020) The following provisions came into force on 25 March 2020 • ss 1–7, Schs 1–6 • ss 11–14 • s 20, Sch 14

ARCHIVED: This archived Practice Note, which considers the tax measures that were introduced by the government in response to the coronavirus pandemic and other tax measures that were particularly relevant in the circumstances, is not maintained and is for background information only. The government announced a number of measures in response to the coronavirus (COVID-19) crisis either that related specifically to the UK tax regime, or that HMRC administered. HMRC published a business support finder tool to help businesses and self-employed people to determine quickly and easily what financial support was available to them. See: Find coronarvirus support for your business. For ease of use, this Practice Note is split into sections as follows: • EMPLOYMENT • SELF-EMPLOYMENT • TRADING LOSSES • VAT • STAMP TAXES • INTERNATIONAL • TAXES MANAGEMENT AND LITIGATION, and • INCENTIVISED INVESTMENT EMPLOYMENT Coronavirus job retention scheme (CJRS)—CLOSED The coronavirus job retention scheme (CJRS) provided support to employers with a UK payroll in the form of a grant to assist with salary payments to ‘furloughed’ employees during the coronavirus

ARCHIVED: This tracker has been archived and is not maintained. This tracker contains an archive of news stories and developments on coronavirus (COVID-19) that relate to pensions. Date News story Brief description 22 July 2021 TPO publishes annual report and accounts for 2020–21 The Pensions Ombudsman (TPO) has published its annual report and accounts for 2020–21 which sets out a number of TPO’s key achievements over the last year, including the introduction of a new Casework Reorganisation Programme that introduced a single application process for all pension complaints with a focus on resolving complaints as early as possible.According to the report, the demand for the TPO’s services remained largely the same for the 2020–21 year. The service closed a total of 4,853 pension complaints from 5,567 received, an increase of 6% compared to the last year.The report also notes that there was a fall in new pensions complaints during the early stages of the coronavirus (COVID-19) pandemic, but demand started to increase again towards the end of the year in line with its long-term

This archived tracker was focused on licensing and was intended to be used to track key developments, legislation, guidance, parliamentary briefing notes and other sources of interest relating to coronavirus (COVID-19), where relevant to local government lawyers up to so called ‘freedom day ‘ on 18 July 2021. It was designed to provide an easy reference point for relevant content for licensing lawyers working in or with local authorities during the coronavirus outbreak. For a navigational list of all local government archived coronavirus trackers, see Coronavirus (COVID-19)—local government tracker up to 18 July 2021 [Archived]. For recent guidance, see Practice Note: Coronavirus (COVID-19)—local government tracker—post July 2021. Legislation—made statutory instruments Development When in force Find out more Alcohol Licensing (Coronavirus) (Regulatory Easements) (Amendment) Regulations 2021, SI 2021/Draft The day after the day on which these Regulations are made Government eases restrictions for hospitality industry These draft Regulations are laid to assist the recovery of the hospitality industry in response to the coronavirus pandemic, extend provisions in the Business and Planning Act 2020 to allow sales of alcohol

This tracker was focused on social care and was intended to be used to track key developments, legislation, guidance, parliamentary briefing notes and other sources of interest relating to COVID-19 and social care, where relevant to local government lawyers. It is designed to provide an easy reference point for relevant content for lawyers working in or with local authorities during the COVID-19 pandemic up until the so called ‘freedom day’ 18 July which saw the end of most formal legal restrictions.. For a navigational list of all archived local government COVID-19 trackers, see: Coronavirus (COVID-19)—local government tracker up to 18 July 2021 [Archived]. For details of current COVID-19 guidance, see Practice Note: Coronavirus (COVID-19)—local government tracker—post July 2021. Primary legislation Development When in force Find out more Coronavirus Act 2020, s 15 (and Sch 12) Brought into force by provisions below Impact of the Coronavirus Act 2020 on social care provision and social care easements Siân Davies and Rosie Scott, barristers at 39 Essex Chambers, discuss the impact of the Coronavirus Act 2020 on social care

ARCHIVED: This Practice Note has been archived and is not maintained. This Practice Note provides an overview of the ongoing impact in Scotland of the Coronavirus (COVID–19) pandemic on the following practice areas: • Corporate Crime • Dispute Resolution • Private client • Property • Restructuring & Insolvency Key legislation applicable in Scotland The Coronavirus (Scotland) Act 2020 and the Coronavirus (Scotland) (No 2) Act 2020 (the Scottish Coronavirus Acts) introduced certain temporary provisions to help manage the coronavirus pandemic. The Coronavirus (Extension and Expiry) (Scotland) Act 2021 expired certain provisions in the Scottish Coronavirus Acts that were no longer required and extended other provisions that were still required until the end of March 2022. The Coronavirus (Scotland) Acts (Amendment of Expiry Dates) Regulations 2022, SSI 2022/113 subsequently amended the Scottish Coronavirus Acts so that Part 1 of each Act expired at the end of 30 September 2022. In addition to the Scottish Coronavirus Acts, certain temporary measures were introduced by the Coronavirus Act 2020—see section 100 for the provisions that applied to Scotland. The relevant

1 Introduction 1.1 This policy sets out an overview of the Company’s arrangements for ensuring workers stay healthy and safe while they are working in the Company’s premises during the coronavirus (or COVID-19) pandemic. The government guidance states that COVID-19 is expected to be a feature of our lives for the foreseeable future, so we need to learn to live with it and manage the risk to ourselves and others. It supplements, but does not replace, the Company’s health and safety policy. 1.2 This policy does not form part of any contract of employment and the Company may amend it at any time. 1.3 This policy applies to all employees, workers and contractors. 1.4 The main way of spreading coronavirus is through droplets and aerosols that come into contact with the eyes, nose or mouth, or can be breathed in by another person, or passed on via surfaces or touch. In general the risk of catching or passing on COVID-19 is highest when you are physically close to the other person. Current government guidance recommends: 1.4.1 getting vaccinated; 1.4.2 meeting outdoors where possible, and letting fresh air into enclosed spaces;

This archived tracker was focused on healthcare and was intended to be used to track key developments, legislation, guidance, parliamentary briefing notes and other sources of interest relating to coronavirus (COVID-19) and healthcare up to so called ‘freedom day’ 18 July 2021. It is designed to provide an easy reference point for relevant content for lawyers during the coronavirus. For a navigational list of all archived local government COVID-19 trackers, see Coronavirus (COVID-19)—local government tracker up to 18 July 2021 [Archived]. For current guidance, see Practice Note: Coronavirus (COVID-19)—local government tracker—post July 2021. Click on the links below to jump to the relevant section: • Primary legislation • Legislation—made statutory instruments • Government guidance • Other sources of information Primary legislation Legislation When in force Summary Coronavirus Act 2020 (CA 2020)• CA 2020, ss 1–14, 48–49, 58 • CA 2020, Schs 1–14 Pt 1, 18–19, 21 Pt 1–21 Pt 5, 22 Pt 1–22 Pt 5, 28 Pt 1–28 Pt 5 CA 2020 came into force on 25 March 2020. The following provisions

This archived tracker tracked key developments, legislation, guidance and briefing notes relating to the response to coronavirus (COVID-19), focusing on updates relevant to local government governance up until 18 July 2021, when legal restrictions were finally lifted. This Practice Note is archived and is not maintained. For information contained in earlier archived trackers, see: Coronavirus (COVID-19)—governance tracker Summer 2020 [Archived] and Coronavirus (COVID-19)—governance tracker Spring 2020 [Archived]. Click on the links below to jump to the relevant section: • Primary legislation • National restrictions • Local restrictions • Travel restrictions • Local authority governance • Financial support • Government guidance • Other sources of information • News Analysis • Case Law Primary legislation Development When in force Find out more Corporate Insolvency and Governance Act 2020 Comes into force partly on 26 June 2020, and fully on such day as the Secretary of State may by regulations appoint. Act making provision for companies in financial difficulty and amends to the regulation of companies This Act makes provision about companies and other entities in financial

This archived tracker was intended to be used to track key developments, legislation, guidance, parliamentary briefing notes and other sources of interest relating to coronavirus (COVID-19) and public procurement up until so called ‘freedom day’ on 18 July 2021 when most legal restrictions ended. It is designed to provide an easy reference point for relevant content for lawyers working on public procurement during the coronavirus outbreak. It has been archived and is no longer maintained. For related guidance and further reading, see: Practice Note: Coronavirus (COVID-19)—local government tracker—post July 2021. Procurement policy notes Development Date Find out more Welsh Procurement Policy Note 01/21: Sourcing steel in major construction and infrastructure projects in Wales (WPPN 01/21) 8 March 2021 Welsh Procurement Policy Note sets out actions for contracting authorities sourcing steel The Welsh Government issued Welsh Procurement Policy Note 01/21: Sourcing steel in major construction and infrastructure projects in Wales (WPPN 01/21). Replacing previous guidance published in January 2018, WPPN 01/21 reminds in-scope contracting authorities how to use the procurement lifecycle to identify any opportunity

ARCHIVED: This Practice Note is archived and is no longer maintained. Lawyers across the world are currently grappling with many common areas of concern in connection with the coronavirus (COVID-19) pandemic. There are also a large number of areas that are of particular concern to Banking & Finance lawyers. This Practice Note considers questions that are frequently being asked in the current environment and brings together key content and resources published across Lexis®PSL. It is updated regularly with practical guidance and analysis which cover the impact of COVID-19 developments. Due diligence and preliminary analysis Question Resources which may help What is the Coronavirus Business Interruption Loan Scheme and how can borrowers access it? Q&A: What is the Coronavirus Business Interruption Loan Scheme and how can borrowers access it? Is there any specific law creating the Coronavirus Business Interruption Loan Scheme? Q&A: Is there any specific law or regulations in force that created the Coronavirus Business Interruption Loan Scheme scheme? If so, what are they? Or is the British Business

ARCHIVED: This archived Practice Note covers the impact of coronavirus on trustees of pension schemes, as well as the position taken by the Pensions Regulator, the Pension Protection Fund, the Pensions Ombudsman and other regulators. This Practice Note also describes the impact of coronavirus on public service pension schemes (including through the Coronavirus Act 2020). The Coronavirus (COVID-19) pandemic was challenging for trustees running pension schemes. This Practice Note describes the position taken by the different pensions regulatory bodies (including the Pensions Regulator (TPR) and the Pension Protection Fund (PPF)), as well as the various issues encountered by trustees of pension schemes. This Practice Note also describes the impact of coronavirus on public service pension schemes, including effects arising through the Coronavirus Act 2020. TPR’s position TPR repeatedly expressed a willingness to regulate pragmatically and sympathetically when dealing with breaches caused by COVID-19 issues. TPR went as far as to grant certain easements, some of which expired on 30 June 2020 (eg the ability to suspend DB transfer activity, delays in submitting