The following regulations were placed on the HMRC website in the past month:

• The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) (Eurex Clearing AG) (Amendment) Regulations 2008.
• The Draft Tax Credits Up-rating Regulations 2008.
• The Draft Child Benefit Up-Rating Regulations 2008.
• The Draft Guardian's Allowance Up-Rating Regulations 2008.
• The Draft Guardian's Allowance Up-Rating Regulations 2008 for Northern Ireland.
• The Draft Guardian's Allowance Up-rating Order 2008 and The Draft Guardian's Allowance Up-rating (Northern Ireland) Order 2008 (Combined Explanatory Memorandum).
• Tax Credits (Section 41 report).
• The Finance Act 2007 (Schedule 9) Order 2008.
• The Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008.
• The Serious Crime Act 2007 (Disclosure of Information by Revenue and Customs) Order 2008 (S.I. 2008 No. 403).
• Draft Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008.
• The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) (Amendment) Regulations 2008.

In addition, HMRC have published draft transitional provisions amending order in relation to the taxation of pension schemes.