A number of new Regulations and Orders have been placed on the HMRC website in the past month, including the following:

Regulations

• The Guardian's Allowance Up-rating Regulations 2007.
• The Income Tax (Pay as You Earn) (Amendment) Regulations 2007.
• The Social Security (Contributions) (Re-Rating) Consequential Amendment Regulations 2007.
• The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses (Eurex Clearing AG) Regulations 2007.
• The Social Security Contributions (Consequential Provisions) Regulations 2007.
• The Social Security (Contributions) (Amendment No. 2) Regulations 2007.
• The Social Security, Occupational Pension Schemes and Statutory Payments (Consequential Provisions) Regulations 2007.
• The Social Security (Contributions) (Amendment No. 3) Regulations 2007.
• The Tax Credits (Definition and Calculation of Income) (Amendment) Regulations 2007.

Orders

• The Finance Act 2006 (Section 94(5)) (PAYE: Retrospective Notional Payments-Appointment of Substituted Date) Order 2007
• The Guardian's Allowance Up-rating Order 2007.
• The Guardian's Allowance Up-rating (Northern Ireland) Order 2007.