The following Regulations were placed on the HMRC website in the past month.

Regulations

• The Climate Change Levy (General) (Amendment) Regulations 2007.
• The Social Security (Contributions) (Amendment No. 9) Regulations 2007.
• The Value Added Tax (Amendment) (No. 6) Regulations 2007.
• The Income Tax (Pay As You Earn) (Amendment No. 4) Regulations 2007.
• The Income Tax (Car Benefits) (Reduction of Value of Appropriate Percentage) (Amendment) Regulations 2007.
• The Income Tax (Benefits Received by Former Owner of Property) (Election for Inheritance Tax Treatment) Regulations 2007
• The Stamp Duty Land Tax (Zero-Carbon Homes Relief) Regulations 2007 [Draft]

In addition, steps are being taken to amend the Fixed Term Employees (Prevention of less favourable treatment) Regulations 2002.

Orders

• The Double Taxation Relief (Taxes on Income) (Switzerland) Order 2007 [Draft]
• The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Faroes) Order 2007 [Draft]
• The Finance Act 2006 (Climate Change Levy: Amendments and Transitional Savings in Consequence of Abolition of Half-rate Supplies) (Appointed Day) Order 2007.
• The Finance Act 2007 (Climate Change Levy: Reduced-rate Supplies etc) (Appointed Day) Order 2007.
• The Landfill Tax (Material Removed from Water) Order 2007.
• The Gaming Duty (Additional Games) Order 2007.
• The Value Added Tax (Special Provisions) (Amendment) Order 2007