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L’IA générative
L’intelligence artificielle (IA) soulève de nombreuses questions en matière de propriété intellectuelle (PI).
Royaume-Uni | Publication | décembre 2023
Following confirmation in the Autumn Statement that the Government will legislate to abolish the LTA from April 6, 2024, HMRC has published a policy paper setting out further details. The paper summarises the Government's proposals, reflecting the draft legislation published in July 2023. In addition, the draft Finance Bill 2023-24 was published on November 29, 2023.
With the LTA abolition having been announced in the March 2023 Budget, the LTA charge has not applied since April 6, 2023. The draft Finance Bill provisions are intended to remove the LTA completely from legislation.
The Bill replaces the LTA with two new lump sum allowances.
Trustees will be required to provide statements to individuals telling them how much of their allowances are used up when relevant lump sum and lump sum death benefits are paid.
The further changes below are also made.
The above changes are confirmed in HMRC’s latest Newsletter 154.
In the July 2023 draft of the legislation, there was what has now been identified as an unintentional extension of the pension flexibilities to DB schemes, which would have allowed DB members to take most of their benefits as a taxable lump sum. This drafting defect has been addressed in the amended draft Bill.
Where an individual has taken benefits before April 6, 2024, there will be a transitional calculation method to establish how much of the new allowances have been used up.
The necessary changes to existing legislation are likely to be complex and the Treasury will have power for the next two years to make any necessary changes to primary legislation via regulations.
There is no indication of whether there will be legislative overrides to help schemes with LTA provisions hard-coded into their rules.
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L’intelligence artificielle (IA) soulève de nombreuses questions en matière de propriété intellectuelle (PI).
Publication
Depuis 2022, le gouvernement du Canada a apporté trois vagues de modifications à la Loi sur la concurrence (Loi), apportant des modifications importantes aux lois canadiennes sur la concurrence, les plus récentes modifications ayant reçu la sanction royale le 20 juin 2024. Notre publication sur toutes les modifications se trouve ici.
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Les systèmes d’IA générative sont entraînés au moyen de gros volumes de données, souvent tirées de sources du domaine public qui peuvent être protégées par le droit d’auteur ou d’autres droits de propriété intellectuelle, comme un droit sur les bases de données au Royaume-Uni et dans l’UE.
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