This Practice Note is a horizon scanner tracking key future developments in the field of banking and finance. It provides details of key dates for your diary (including forecasted dates where the actual date is unknown) and relevant commentary in relation to: • legislation: ◦ acts not in force, partially in force or subject to staged introduction ◦ statutory Instruments in progress ◦ statutory Instruments partially in force or subject to staged introduction • consultations • other key developments This horizon scanner does not cover past developments, such as legislation fully in force or final judgments. For details of past developments in the field of banking and finance in England & Wales, see Practice Notes: Hot Topics for Banking & Finance lawyers and Banking & Finance case tracker Legislation Acts not in force, partially in force or subject to staged introduction What’s happening? When? What’s the impact? Find out more Football Governance Act 2025 (FGA 2025)—provisional licence application window 2 November 2026–26 February 2027 FGA 2025  received Royal Assent on 21

This Banking & Finance key dates and future developments tracker is intended to be used to track key upcoming developments, dates and horizon scanning for banking and finance lawyers. Future developments in other practice areas considered relevant to banking and finance lawyers are included in this tracker. Some other practice areas also produce their own trackers. Please note that this tracker does not cover all consultations relating to financial services regulation (including derivatives and capital markets regulation). Instead, it highlights those which the Banking & Finance team consider to be most relevant to banking and finance practitioners and facility documentation. For comprehensive information on European Union (EU) and US financial services regulatory developments, see Practice Note: Trackers and Timelines—financial services for a full list of all timelines produced by the Financial Services team. Those timelines track in detail developments in relation to key EU Directives and Regulations including the Fourth Money Laundering Directive (MLD4), the Bank Recovery and Resolution Directive (BRRD), the European Market Infrastructure Regulation (EMIR) and

This Banking & Finance key dates and future developments tracker is intended to be used to track key upcoming developments, dates and horizon scanning for banking and finance lawyers. Future developments in other practice areas considered relevant to banking and finance lawyers are included in this tracker. Some other practice areas also produce their own trackers. Please note that this tracker does not cover all consultations relating to financial services regulation (including derivatives and capital markets regulation). Instead, it highlights those which the Banking & Finance team consider to be most relevant to banking and finance practitioners and facility documentation. For comprehensive information on European Union (EU) and US financial services regulatory developments, see Practice Note: Trackers and Timelines—financial services for a full list of all timelines produced by the Financial Services team. Those timelines track in detail developments in relation to key EU Directives and Regulations including the Fourth Money Laundering Directive (MLD4), the Bank Recovery and Resolution Directive (BRRD), the European Market Infrastructure Regulation (EMIR) and

This Banking & Finance key dates and future developments tracker is intended to be used to track key upcoming developments, dates and horizon scanning for banking and finance lawyers. Future developments in other practice areas considered relevant to banking and finance lawyers are included in this tracker. Some other practice areas also produce their own trackers. Please note that this tracker does not cover all consultations relating to financial services regulation (including derivatives and capital markets regulation). Instead, it highlights those which the Banking & Finance team consider to be most relevant to banking and finance practitioners and facility documentation. For comprehensive information on European Union (EU) and US financial services regulatory developments, see Practice Note: Trackers and Timelines—financial services for a full list of all timelines produced by the Financial Services team. Those timelines track in detail developments in relation to key EU Directives and Regulations including the Fourth Money Laundering Directive (MLD4), the Bank Recovery and Resolution Directive (BRRD), the European Market Infrastructure Regulation (EMIR) and

This Banking & Finance key dates and future developments tracker is intended to be used to track key upcoming developments, dates and horizon scanning for banking and finance lawyers. Future developments in other practice areas considered relevant to banking and finance lawyers are included in this tracker. Some other practice areas also produce their own trackers. Please note that this tracker does not cover all consultations relating to financial services regulation (including derivatives and capital markets regulation). Instead, it highlights those which the Banking & Finance team consider to be most relevant to banking and finance practitioners and facility documentation. For comprehensive information on European Union (EU) and US financial services regulatory developments, see Practice Note: Trackers and Timelines—financial services. This sets out a full list of all timelines produced by the Financial Services team. Those timelines track in detail developments in relation to key EU Directives and Regulations, including the Fourth Money Laundering Directive (MLD4), the Bank Recovery and Resolution Directive (BRRD), the European Market Infrastructure

This Banking & Finance key dates and future developments tracker is intended to be used to track key upcoming developments, dates and horizon scanning for banking and finance lawyers. Future developments in other practice areas considered relevant to banking and finance lawyers are included in this tracker. Some other practice areas also produce their own trackers. Please note that this tracker does not cover all consultations relating to financial services regulation (including derivatives and capital markets regulation). Instead, it highlights those which the Banking & Finance team consider to be most relevant to banking and finance practitioners and facility documentation. For comprehensive information on European Union (EU) and US financial services regulatory developments, see Practice Note: Trackers and Timelines—financial services. This sets out a full list of all timelines produced by the Financial Services team. Those timelines track in detail developments in relation to key EU Directives and Regulations, including the Fourth Money Laundering Directive (MLD4), the Bank Recovery and Resolution Directive (BRRD), the European Market Infrastructure

This Banking & Finance key dates and future developments tracker is intended to be used to track key upcoming developments, dates and horizon scanning for banking and finance lawyers. Future developments in other Practice Areas considered relevant to banking and finance lawyers are included in this tracker. Some other Practice Areas also produce their own trackers. Please note that this tracker does not cover all consultations relating to financial services regulation (including derivatives and capital markets regulation). Instead, it highlights those which the Banking & Finance team consider to be most relevant to banking and finance practitioners and facility documentation. For comprehensive information on European Union (EU) and US financial services regulatory developments, see Practice Note: Trackers and Timelines—financial services. This sets out a full list of all timelines produced by the Financial Services team. Those timelines track in detail developments in relation to key EU Directives and Regulations, including the Fourth Money Laundering Directive (MLD4), the Bank Recovery and Resolution Directive (BRRD), the European Market Infrastructure

This Banking & Finance key dates and future developments tracker is intended to be used to track key upcoming developments, dates and horizon scanning for banking and finance lawyers. Future developments in other Practice Areas considered relevant to banking and finance lawyers are included in this tracker. Some other Practice Areas also produce their own trackers. Please note that this tracker does not cover all consultations relating to financial services regulation (including derivatives and capital markets regulation). Instead, it highlights those which the Banking & Finance team consider to be most relevant to banking and finance practitioners and facility documentation. For comprehensive information on European Union (EU) and US financial services regulatory developments, see Practice Note: Trackers and Timelines—financial services. This sets out a full list of all timelines produced by the Financial Services team. Those timelines track in detail developments in relation to key EU Directives and Regulations, including the Fourth Money Laundering Directive (MLD4), the Bank Recovery and Resolution Directive (BRRD), the European Market Infrastructure

This Banking & Finance key dates and future developments tracker is intended to be used to track key upcoming developments, dates and horizon scanning for banking and finance lawyers. Future developments in other Practice Areas considered relevant to banking and finance lawyers are included in this tracker. Some other Practice Areas also produce their own trackers. Please note that this tracker does not cover all consultations relating to financial services regulation (including derivatives and capital markets regulation). Instead, it highlights those which the Banking & Finance team consider to be most relevant to banking and finance practitioners and facility documentation. For comprehensive information on UK and European Union (EU) financial services regulatory developments, see Practice Note: Trackers and Timelines—financial services. This sets out a full list of all timelines produced by the Financial Services team. Those timelines track in detail developments in relation to key EU Directives and Regulations, including the Fourth Money Laundering Directive (MLD4), the Bank Recovery and Resolution Directive (BRRD), the European Market Infrastructure

ARCHIVED: This Banking & Finance key dates and future developments tracker has been archived and is not maintained. This Banking & Finance key dates and future developments tracker is intended to be used to track key upcoming developments, dates and horizon scanning for banking and finance lawyers. Future developments in other Practice Areas considered relevant to banking and finance lawyers are included in this tracker. Some other Practice Areas also produce their own trackers. Please note that this tracker does not cover all consultations relating to financial services regulation (including derivatives and capital markets regulation). Instead, it highlights those which the Banking & Finance team consider to be most relevant to banking and finance practitioners and facility documentation. For comprehensive information on UK and European Union (EU) financial services regulatory developments, see Practice Note: Trackers and Timelines—financial services. For detailed information on the recent developments in LIBOR, see Practice Note: LIBOR developments tracker. This tracker also does not cover cases. For information about the status

This Banking & Finance key dates and future developments tracker is intended to be used to track key upcoming developments, dates and horizon scanning for banking and finance lawyers. Future developments in other Practice Areas considered relevant to banking and finance lawyers are included in this tracker. Some other Practice Areas also produce their own trackers. Please note that this tracker does not cover all consultations relating to financial services regulation (including derivatives and capital markets regulation). Instead, it highlights those which the Banking & Finance team consider to be most relevant to banking and finance practitioners and facility documentation. For comprehensive information on UK and European Union (EU) financial services regulatory developments, see Practice Note: Trackers and Timelines—financial services. For detailed information on the recent developments in LIBOR, see Practice Note: LIBOR developments tracker. This tracker also does not cover cases. For information about the status of cases which are relevant, or may be of interest to banking and finance lawyers, see: Banking & Finance case

Please note we will not be covering all consultations, for information not included in this Practice Note refer to our Regulatory timelines and trackers on the key resources section of the homepage. January 2016 Date Subject matter Key Development 1 January Solvency II The Solvency II regime applies—see Europa website 1 January FSCS limits The Financial Services Compensation Scheme (FSCS), granted to savers and guaranteeing deposits in a savings account, will be reduced from £85,000 to £75,000—see LNB News 06/07/2015 9 1 January The Taxation of Regulatory Capital Securities (Amendment) Regulations 2015 The Taxation of Regulatory Capital Securities (Amendment) Regulations 2015 (Amending Regulations) ensure that Solvency II compliant instruments issued by insurers and other financial institutions in the form of debt are subject to income tax under the loan relationships rules. The Amending Regulations also take account of changes to the treatment of corporate debt and derivative contracts introduced by Finance (No 2) Act 2015. These changes will take effect