Changes to annual leave laws?

Our 13 employee company is updating the work rules to follow recent changes to the law, as I understand it. I'm being told that we must use 5 days of annual leave per year, or the company can specify 5 days for any individual employee who doesn't take any. That seems fine, but the nuance is that those 5 days must come from the pool of annual leave received for that year. Which means, you cannot roll over 100% of your annual leave to a second year any more. Many people typically get their 20 new days, and use 20 days throughout the year, and keep rolling over 20 days, always using from the "older" pool of days, but I'm being told this is no longer legal. Has anybody else had similar changes in their company rules recently?

by Ark42