• A pedestrian shelters from the rain as they walk across an almost deserted Piccadilly Circus in London as Britain enters a national lockdown. AFP
    A pedestrian shelters from the rain as they walk across an almost deserted Piccadilly Circus in London as Britain enters a national lockdown. AFP
  • A general view of a deserted Regent Street in London. AFP
    A general view of a deserted Regent Street in London. AFP
  • People ride on quiet escalators at Waterloo underground station in London. Reuters
    People ride on quiet escalators at Waterloo underground station in London. Reuters
  • A worker sweeps a pavement at the Bank Junction in London. Reuters
    A worker sweeps a pavement at the Bank Junction in London. Reuters
  • An empty underground train in London. Reuters
    An empty underground train in London. Reuters
  • People walk over a quiet London Bridge. Reuters
    People walk over a quiet London Bridge. Reuters
  • Workers paint social distancing signs at Eel Brook Common in Fulham, London. Reuters
    Workers paint social distancing signs at Eel Brook Common in Fulham, London. Reuters
  • A pedestrian walks past a closed down Coffee-shop on an almost deserted street in Liverpool. AFP
    A pedestrian walks past a closed down Coffee-shop on an almost deserted street in Liverpool. AFP
  • Pedestrians walk through central Glasgow. AFP
    Pedestrians walk through central Glasgow. AFP
  • Empty streets in Glasgow. Scotland is to impose a nationwide coronavirus lockdown for the rest of January because of a surge in cases. AFP
    Empty streets in Glasgow. Scotland is to impose a nationwide coronavirus lockdown for the rest of January because of a surge in cases. AFP
  • A view of the deserted High Street in St Albans. Reuters
    A view of the deserted High Street in St Albans. Reuters
  • A police car patrols in central Manchester. AFP
    A police car patrols in central Manchester. AFP
  • A pedestrian walks on an empty street in central Manchester. AFP
    A pedestrian walks on an empty street in central Manchester. AFP

Are dentists open and can I go fishing? Lockdown 3 restrictions explained


Soraya Ebrahimi
  • English
  • Arabic

Boris Johnson ordered England into its third lockdown of the year on Tuesday, telling people to stay at home at all times other than for the following six reasons:

  • to shop for basic necessities for themselves or a vulnerable person
  • to go to work, or provide voluntary or charitable services, if they cannot reasonably do so from home
  • to exercise within their household (or support bubble) or with one other person - limited to once a day, and within their local area
  • to meet their support or childcare bubble where necessary but only if legally permitted to form one

  • to seek medical assistance or avoid injury, illness or risk of harm, including domestic abuse
  • to attend education or childcare for those eligible

Even when leaving home for a permitted reason, people should always stay in the village, town, or part of the city to which they belong.

They may leave their local area only for a legally permitted reason, such as for work.

Clinically extremely vulnerable people can only go out for medical appointments, exercise or if it is essential. They are not allowed to attend work.

When will schools reopen for everyone and are nurseries still open?

Universities and schools will remain open only for vulnerable children and the children of critical workers.

All other children will learn remotely until February half-term at the earliest. Early years childcare services remain open.

Higher education provision will stay online until mid-February, for all except future critical worker courses.

Can I meet one person outside in lockdown 3?

People in England will be able to meet outside with just one person from another household or support bubble for exercise.

Leaving home to meet in a social setting with anyone other than members of the same household or a person in a support bubble is not allowed.

People should stay two metres apart except when in the company of their own household.

Can I get a takeaway in lockdown 3?

Restaurants can continue to sell food for delivery, collection or takeaway but cannot sell alcohol.

Will Premier League football and other elite sports continue in lockdown 3?

Elite sports such as the Premier League will be able to continue but with the same restrictions. This decision has been made in the face of a doubling in weekly Covid-19 infections in the Premier league which has seen the likes of Manchester City players Gabriel Jesus and Kyle Walker test positive.

Can I go to church and get married in lockdown 3?

Communal worship can continue with adherence to social distancing.

Wedding ceremonies will be allowed only in exceptional circumstances which include terminal illnesses, debilitating treatments or life-changing surgery. Where this applies, up to six people are allowed to attend the wedding, not including the staff.

Are driving tests and lessons allowed in lockdown 3?

All driving tests and lessons are banned during the third lockdown. Previously booked lessons and tests must be suspended.

Are opticians and dentists open in lockdown 3?

Opticians and dentists are allowed to remain open but the former under new strictures.

Opticians can provide urgent or emergency eyecare and essential contact lens check-ups.

Professional eyecare in people's homes can also be provided so long as protocol is followed. All other services must be provided remotely.

Dentists have fewer constraints and can see people for both urgent and non-urgent appointments.

Can tradespeople enter homes in lockdown 3?

Tradespeople can still visit people’s homes as they cannot effectively work from home.

The government guidance applies to those "working in, visiting or delivering to home environments" and includes "repairers, fitters, meter readers, plumbers, cleaners, cooks, childcare workers and surveyors (this is not an exhaustive list).”

Are estate agents open in lockdown 3 and can I still move home?

As with tradespeople, estate agents can also remain open during lockdown 3 as they cannot effectively carry out their jobs from home.

Rules regarding social distancing and wearing face coverings must be followed, however. The government also advises that initial viewings are done virtually, where possible.

Those attending a viewing are urged to avoid touching surfaces and to wash and sanitise their hands regularly.

Removal firms can also continue to operate, although "those outside your household or support bubble should not help with moving house unless absolutely necessary”, the government website states.

Can I go fishing in lockdown 3?

Fishing will not be permitted during the new lockdown and fisheries and clubs must close their waters to anglers.

The Angling Trust called the decision "disappointing" but asked its members to respect the rules "to help save lives and support the NHS".

The trust also said it would be "publishing more detailed guidance on specific areas like bailiffing and fishery maintenance" once it had thoroughly examined the new regulations.

Quick pearls of wisdom

Focus on gratitude: And do so deeply, he says. “Think of one to three things a day that you’re grateful for. It needs to be specific, too, don’t just say ‘air.’ Really think about it. If you’re grateful for, say, what your parents have done for you, that will motivate you to do more for the world.”

Know how to fight: Shetty married his wife, Radhi, three years ago (he met her in a meditation class before he went off and became a monk). He says they’ve had to learn to respect each other’s “fighting styles” – he’s a talk it-out-immediately person, while she needs space to think. “When you’re having an argument, remember, it’s not you against each other. It’s both of you against the problem. When you win, they lose. If you’re on a team you have to win together.” 

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Price: From Dh2,099

ETFs explained

Exhchange traded funds are bought and sold like shares, but operate as index-tracking funds, passively following their chosen indices, such as the S&P 500, FTSE 100 and the FTSE All World, plus a vast range of smaller exchanges and commodities, such as gold, silver, copper sugar, coffee and oil.

ETFs have zero upfront fees and annual charges as low as 0.07 per cent a year, which means you get to keep more of your returns, as actively managed funds can charge as much as 1.5 per cent a year.

There are thousands to choose from, with the five biggest providers BlackRock’s iShares range, Vanguard, State Street Global Advisors SPDR ETFs, Deutsche Bank AWM X-trackers and Invesco PowerShares.

Breast cancer in men: the facts

1) Breast cancer is men is rare but can develop rapidly. It usually occurs in those over the ages of 60, but can occasionally affect younger men.

2) Symptoms can include a lump, discharge, swollen glands or a rash. 

3) People with a history of cancer in the family can be more susceptible. 

4) Treatments include surgery and chemotherapy but early diagnosis is the key. 

5) Anyone concerned is urged to contact their doctor

 

Jeff Buckley: From Hallelujah To The Last Goodbye
By Dave Lory with Jim Irvin

COMPANY%20PROFILE
%3Cp%3E%3Cstrong%3EName%3A%3C%2Fstrong%3E%20SupplyVan%3Cbr%3E%3Cstrong%3EBased%3A%3C%2Fstrong%3E%20Dubai%2C%20UAE%3Cbr%3E%3Cstrong%3ELaunch%20year%3A%3C%2Fstrong%3E%202017%3Cbr%3E%3Cstrong%3ENumber%20of%20employees%3A%3C%2Fstrong%3E%2029%3Cbr%3E%3Cstrong%3ESector%3A%3C%2Fstrong%3E%20MRO%20and%20e-commerce%3Cbr%3E%3Cstrong%3EFunding%3A%3C%2Fstrong%3E%20Seed%3C%2Fp%3E%0A
The biog

Title: General Practitioner with a speciality in cardiology

Previous jobs: Worked in well-known hospitals Jaslok and Breach Candy in Mumbai, India

Education: Medical degree from the Government Medical College in Nagpur

How it all began: opened his first clinic in Ajman in 1993

Family: a 90-year-old mother, wife and two daughters

Remembers a time when medicines from India were purchased per kilo

Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

German intelligence warnings
  • 2002: "Hezbollah supporters feared becoming a target of security services because of the effects of [9/11] ... discussions on Hezbollah policy moved from mosques into smaller circles in private homes." Supporters in Germany: 800
  • 2013: "Financial and logistical support from Germany for Hezbollah in Lebanon supports the armed struggle against Israel ... Hezbollah supporters in Germany hold back from actions that would gain publicity." Supporters in Germany: 950
  • 2023: "It must be reckoned with that Hezbollah will continue to plan terrorist actions outside the Middle East against Israel or Israeli interests." Supporters in Germany: 1,250 

Source: Federal Office for the Protection of the Constitution

The five pillars of Islam

1. Fasting

2. Prayer

3. Hajj

4. Shahada

5. Zakat 

The story in numbers

18

This is how many recognised sects Lebanon is home to, along with about four million citizens

450,000

More than this many Palestinian refugees are registered with UNRWA in Lebanon, with about 45 per cent of them living in the country’s 12 refugee camps

1.5 million

There are just under 1 million Syrian refugees registered with the UN, although the government puts the figure upwards of 1.5m

73

The percentage of stateless people in Lebanon, who are not of Palestinian origin, born to a Lebanese mother, according to a 2012-2013 study by human rights organisation Frontiers Ruwad Association

18,000

The number of marriages recorded between Lebanese women and foreigners between the years 1995 and 2008, according to a 2009 study backed by the UN Development Programme

77,400

The number of people believed to be affected by the current nationality law, according to the 2009 UN study

4,926

This is how many Lebanese-Palestinian households there were in Lebanon in 2016, according to a census by the Lebanese-Palestinian dialogue committee

Living in...

This article is part of a guide on where to live in the UAE. Our reporters will profile some of the country’s most desirable districts, provide an estimate of rental prices and introduce you to some of the residents who call each area home.

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Set-jetting on the Emerald Isle

Other shows filmed in Ireland include: Vikings (County Wicklow), The Fall (Belfast), Line of Duty (Belfast), Penny Dreadful (Dublin), Ripper Street (Dublin), Krypton (Belfast)

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