Schedule 14 of the Crime and Policing Act 2026 – which enables the Secretary of State to make regulations relating to the reporting and registration of intimate image material - commenced on 29 June 2026, following Royal Assent on 29 April 2026.

The Government scoping exercise on the creation of a register of non-consensual intimate images is underway, and secondary legislation will follow in due course.

Section 66D of the Sexual Offences Act 2003 provides information on how to interpret the “sharing or threatening to share intimate photograph or film” offences in section 66B. Section 66D(2) states, “A person “shares” something if the person, by any means, gives or shows it to another person or makes it available to another person.”

“By any means” would include the sharing of such images without consent using digital tools such as a chatbot, app or other software, if a person has requested or prompted the digital tool to do so, whether as part of the creation of the image or as a separate act.

Section 98 and Section 102 of the Crime and Policing Act 2026 will be commenced by regulations as soon as reasonably practicable. We must ensure that there is sufficient time to consider and manage the impact on the criminal justice system and for law enforcement to update guidance as well as train prosecutors and police officers.

Section 100 of the Crime and Policing Act 2026, which introduces a new requirement relating to the removal of reported non-consensual intimate images, commenced on 29 June 2026. The Online Safety Act 2023 provides for Ofcom to prepare and issue codes of practice setting out recommended measures for compliance with relevant duties.

The duty will apply to platforms once the relevant codes have completed the statutory process and come into force. The Government is clear this should happen as soon as possible and is working closely with Ofcom on implementation.

The Electoral Commission set out their concerns and recommendations for implementation in their 2013 report ‘A regulatory review of the UK’s party and election finance laws: Recommendations for change’.

The Coalition Government took the decision not to implement the 2009 legislation, as it was not deemed to be workable, and the Conservative Government continues to hold this view.

During the passage of the 2009 Act, the Electoral Commission raised concerns about the legislation (further to Official Report, 15 October 2009, Col. 998W), and in 2013, the Electoral Commission also flagged issues about the tax status declaration requirements. The Labour Government conceded that the provisions could not be commenced at that time “due to their complex nature” (as outlined in the answer of Official Report, 10 March 2010, Col. 5MC).

An individual’s tax status is subject to confidentiality between them and HMRC. It may therefore be difficult or impossible for the political party and the Electoral Commission to accurately determine whether a donor meets the permissibility test set out section 10 in the Political Parties and Elections Act 2009.

The Government also has a principled objection to the measures:

• The UK has a robust legal framework in place that bans foreign donations. There is a long-standing principle – as originally recommended by the Committee on Standards in Public Life in 1998 – that permissible donors are those on the UK electoral register, and this includes UK citizens who are registered overseas electors. Companies wishing to make donations must be UK-registered and carrying on business in the UK.

• If a British citizen is able to vote in an election for a political party, they should also be able to donate to that political party, subject to the requirements for transparency on donations. Supporting a political party is part of the democratic process, and is an expression of freedom of association.

• Since the adoption of universal suffrage, taxation has never been the basis of enfranchisement in the UK. Those who do not pay income tax, such as those earning less than the tax-free personal allowance, rightly remain entitled to vote. Similarly, full-time students are legally exempt from paying council tax, but still have the right to vote in local elections.

Notwithstanding, as I stated in my previous answer, the Government has announced it will consult on strengthening the current provisions which protect UK politics from foreign influence. The consultation may consider recommendations on tackling loopholes in relation to foreign spending in elections and donations from shell companies which are not properly operating in the UK.

More broadly, since 2010, the Government has taken action to sanction and deter those involved in offshore evasion, including creating a new criminal offence for serious offshore evasion, and introducing penalties for those who deliberately help others to evade tax offshore. The Government has introduced over 100 new measures to tackle tax avoidance, evasion and non-compliance.

The Coalition Government took the decision not to implement the 2009 legislation, as it was not deemed to be workable, and the Conservative Government continues to hold this view.

During the passage of the 2009 Act, the Electoral Commission raised concerns about the legislation (further to Official Report, 15 October 2009, Col. 998W), and in 2013, the Electoral Commission also flagged issues about the tax status declaration requirements. The Labour Government conceded that the provisions could not be commenced at that time “due to their complex nature” (as outlined in the answer of Official Report, 10 March 2010, Col. 5MC).

An individual’s tax status is subject to confidentiality between them and HMRC. It may therefore be difficult or impossible for the political party and the Electoral Commission to accurately determine whether a donor meets the permissibility test set out section 10 in the Political Parties and Elections Act 2009.

The Government also has a principled objection to the measures:

• The UK has a robust legal framework in place that bans foreign donations. There is a long-standing principle – as originally recommended by the Committee on Standards in Public Life in 1998 – that permissible donors are those on the UK electoral register, and this includes UK citizens who are registered overseas electors. Companies wishing to make donations must be UK-registered and carrying on business in the UK.

• If a British citizen is able to vote in an election for a political party, they should also be able to donate to that political party, subject to the requirements for transparency on donations. Supporting a political party is part of the democratic process, and is an expression of freedom of association.

• Since the adoption of universal suffrage, taxation has never been the basis of enfranchisement in the UK. Those who do not pay income tax, such as those earning less than the tax-free personal allowance, rightly remain entitled to vote. Similarly, full-time students are legally exempt from paying council tax, but still have the right to vote in local elections.

Notwithstanding, as I stated in my previous answer, the Government has announced it will consult on strengthening the current provisions which protect UK politics from foreign influence. The consultation may consider recommendations on tackling loopholes in relation to foreign spending in elections and donations from shell companies which are not properly operating in the UK.

More broadly, since 2010, the Government has taken action to sanction and deter those involved in offshore evasion, including creating a new criminal offence for serious offshore evasion, and introducing penalties for those who deliberately help others to evade tax offshore. The Government has introduced over 100 new measures to tackle tax avoidance, evasion and non-compliance.

Successive Governments have considered section 10 of the Political Parties and Elections Act 2009 to be unworkable

There is already a robust legal framework in place to ensure only individuals that are registered on the electoral register and organisations that carry out business in the UK can
make donations to political organisations in the UK

In May this year, the Government announced it will consult on strengthening the current provisions which protect UK politics from foreign influence. The consultation may consider
recommendations on foreign spending in elections and donations from shell companies.

Commencement orders and regulations are available on the legislation.gov.uk website. The Government does not hold a central record detailing these commencement orders and regulations to enable the information requested to be provided.

The Cabinet Office does not keep a central record of when each section and Schedule is commenced, but do monitor progress in implementing key policy commitments across the Government's programme. It is Government policy to only legislate where legislation is required to deliver a policy.

No decision has been taken regarding commencement of section 40 of the Crime and Courts Act 2013. The matter is still under consideration.