I don't think it would make a material difference in terms of the complexity. The rules already exist. They're just being amended to effectively say that, if the employee is receiving the benefit in the course of their employment, then the rules apply, and if the benefit is provided to a non-arm's-length person, the rules apply. It's really a minor amendment to the existing scheme that deals with the standby charge rules for employees.
On May 25th, 2023. See this statement in context.