These Regulations bring into effect, on 1st October 2024, the code of practice issued by the Secretary of State under section 27P(1) of the Employment Rights Act 1996 (c. 18) (“the 1996 Act”), as inserted by section 9 of the Employment (Allocation of Tips) Act 2023 (c. 13), to promote fairness and transparency in the distribution of tips, gratuities and service charges that fall within the scope of Part 2B of the 1996 Act (“the Code of Practice on Tips”).