A DLE (digital local exchange) with ‘grooming capability’, in other words capability to take traffic off the PSTN (Public Switched Telephone Network) onto the IP network.

A patent must sufficiently disclose the invention so that it can be performed by a person skilled in the art. This is called the requirement of enablement.

Introduction The government’s strategy for tackling offshore tax evasion was initially set out in HMRC’s 2014 No Safe Havens and has been supplemented by HMRC’s No Safe Havens 2019. The general aims of No Safe Havens 2014 were that: • there are no jurisdictions where UK taxpayers feel safe to hide their income and assets from HMRC • would-be offshore evaders realise that the balance of risk is against them • offshore evaders voluntarily pay the tax due and remain compliant • those who do not come forward are detected and face vigorously-enforced sanctions, and • there will be no place for facilitators of offshore evasion As to the first and second aims, the Common Reporting Standard (CRS) marked 'an unprecedented step change' in the ability to tackle offshore evasion. The CRS involved an automatic and much increased exchange of taxpayer information at the international level. For more information about the CRS, see Practice Note: Automatic exchange of information—the Common Reporting Standard: a summary. As

An enabling clause is a contractual or legislative provision that grants power to do something that would not otherwise be possible, such as making further regulations, varying terms, or exercising a discretion. In UK and Irish legal practice it is a descriptive term rather than a technical label, and may appear in primary legislation, delegated legislation, constitutional instruments and private contracts.In statutes across England and Wales, Scotland, Northern Ireland and Ireland, enabling clauses commonly authorise ministers, regulators or public bodies to make secondary legislation, issue codes of practice or confer functions. Their scope is interpreted by the courts using ordinary principles of statutory construction, including limits implied by purpose, proportionality and, where relevant, constitutional norms.In contracts and trust instruments, an enabling clause typically empowers a party (for example, a lender, landlord, trustee or company board) to take specified actions, often subject to conditions precedent or procedural safeguards.Across the UK and Ireland, usage is broadly consistent: the key questions are what power is conferred, on whom, and with what limits, safeguards and review or challenge mechanisms.

Initial works which are necessary to enable the main project to be undertaken. These are generally site preparation works, such as demolition, site clearance or creation of access routes.

The Crime and Policing Bill 2025 has received Royal Assent and is now the Crime and Policing Act 2026, introducing a range of new digital offences. These include criminalising pornography depicting strangulation or suffocation, so-called ‘incest porn’, and the making, adapting, supplying, or offering to supply ‘nudification tools’. It also creates new offences relating to the taking of intimate images without consent.

The encasement of radioactive waste (usually LLW and ILW) by an encapsulant such as concrete.

Enclosure (also spelled inclosure) generally refers to the process or result of converting previously open or common land into land held in severalty, excluding former commoners’ rights. In modern legal practice in the UK and Ireland it most often appears in historical title, manorial, agricultural and rural land law documentation, and in litigation concerning rights of common, wayleaves and access.In England and Wales, “inclosure” is a historic technical term used in numerous Inclosure Acts and awards (18th–19th centuries), which redistributed common fields and wastes. These instruments can still be crucial evidence of title, boundaries and surviving or extinguished easements and profits à prendre. Similar processes occurred in Ireland (including under 19th‑century legislation) and in Scotland and Northern Ireland, though the terminology there is less tied to specific “Inclosure Acts” and more to general feuing, crofting or land improvement schemes.“Enclosure” is therefore primarily a descriptive and historical property law concept rather than a single, current statutory definition. Practitioners use it when construing old deeds, assessing common land status, advising on registration, or resolving disputes over access and grazing rights.

FORTHCOMING CHANGE: On 24 February 2025, the main provisions of the Procurement Act 2023 (PA 2023) come into force. Procurements begun on or after that date must be carried out under PA 2023, whereas those begun under the previous legislation (the Public Contracts Regulations 2015 (PCR 2015), the Utilities Contracts Regulations 2016, the Concession Regulations 2016, and the Defence and Security Public Contracts Regulations 2011) must continue to be procured and managed under that legislation. See Practice Note: Introduction to the Procurement Act 2023. PCR 2015 as assimilated law PCR 2015 are EU-derived domestic legislation and therefore assimilated law under sections 2 and 6 of the European Union (Withdrawal) Act 2018. For practical guidance on the status and interpretation of assimilated law, see Practice Note: Assimilated law. FORTHCOMING CHANGE: From 24 February 2025, Procurement Policy Note (PPN) 015 replaces PPN 10/23 with updated guidance on how to consider suppliers' payment approaches when procuring major government contracts under PA 2023. From 1 October 2025, PPN 018 replaces PPN 015 with

Encouraging criminality The common law offence of incitement was abolished on 1 October 2008, the date on which the Serious Crime Act 2007 (SCA 2007) was brought into force. Incitement was replaced by encouraging or assisting offences under SCA 2007, ss 44–46 which are types of inchoate offences meaning that they relate to unlawful acts which have yet to be committed. SCA 2007 provides for three ways to be involved in encouraging criminality: • intentionally encouraging or assisting an offence • encouraging or assisting an offence with the belief that it will be committed, and • encouraging or assisting offences, believing one or more will be committed An offence is committed when: • a person acts in a way that is capable of encouraging or assisting the commission of an offence, and • the encouragement or assistance is intended for the commission of the offence It is a complete offence when assistance is given; the potential offender does not have to commit the offence that is encouraged. The offence can therefore be complete

Historic Government initiatives Lengthy contractual payment periods and late payment have long been considered a problem in the construction industry. Failure by a customer (eg a main contractor) to pay the supplier (eg a sub-contractor) on time can lead to serious problems for the supplier—interrupted cash flow can result in the supplier incurring debt financing costs to cover the period in which payment is outstanding, the supplier may find it more difficult to access affordable finance generally, the supplier may also find itself in dispute with its own supply chain if it is unable to pay on time, and ultimately the supplier could become insolvent. Office of Government Commerce Guide to best ‘Fair Payment’ practice—construction procurement’ To seek to address these problems in the public sector, the Office of Government Commerce (OGC) (as it was then known) published its 'Guide to best 'Fair Payment' practices-construction procurement' in 2007. This guide recommended best fair payment principles and practices, and applied to public sector works contracts from 1 January 2008. The guide included a 'Model Fair Payment

The Serious Crime Act 2007 (SCA 2007), pt 2 abolished the common law offence of incitement and enacted three new offences of: intentionally encouraging or assisting an offence; encouraging or assisting an offence, believing it will be committed; and encouraging or assisting offences, believing one or more will be committed.