HMRC - New Regulations
A number of new Regulations and Orders have been placed on the HMRC website in the past month, including the following.
Regulations
- The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2007
- The Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) (Amendment) Regulations 2007
- The Tax and Civil Partnership Regulations 2007
- The Social Security (Contributions) (Amendment No. 2) Regulations 2007 [Draft]
- The Corporation Tax (Taxation of Films) (Transitional Provisions) Regulations 2007 [Draft]
- The Transfer of the Northern Ireland Water Service (Tax) Regulations 2007.
- The Value Added Tax (Amendment) (No.2) Regulations 2007.
- The Social Security Contributions and Benefits Act 1992 (Modification of Section 10(7B)) Regulations 2007.
- The Social Security Contributions and Benefits (Northern Ireland) Act 1992 (Modification of Section 10(7B)) Regulations 2007.
- The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2007.
- The Registered Pension Schemes (Splitting of Schemes) (Amendment) Regulations 2007.
- The Employee Share Schemes (Electronic Communication of Returns and Information) Regulations 2007.
- The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) Regulations 2007.
- The Taxation of Pension Schemes (Protected Rights and Pension Commencement Lump Sums) (Amendment) Regulations 2007.
- The Registered Pension Schemes (Bridging Pensions) Regulations 2007.
- The Tax Credits Up-rating Regulations 2007.
- The Tax Credits (Miscellaneous Amendments) Regulations 2007.
- The Energy-Saving Items Regulations 2007.
- The Registered Pension Schemes (Block Transfers) (Permitted Membership Period) (Amendment) Regulations 2007.
- The Income Tax (Qualifying Child Care) Regulations 2007.
- The Orders for the Delivery of Documents (Procedure) (Amendment) Regulations 2007.
- The Lottery Duty (Amendment) Regulations 2007.
- The Business Premises Renovation Allowances Regulations 2007.
- The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2007.
- The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2007.
- The Finance Act 2003, Paragraph 3(3) of Schedule 26, (Designated Transactions) Regulations 2007.
- The Finance Act 1995, Section 127(12), (Designated Transactions) Regulations 2007.
- The Landfill Tax (Amendment) Regulations 2007.
- The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2007.
- The Corporation Tax (Taxation of Films) (Transitional Provisions) Regulations 2007.
Also, the draft Modification of the Rules of Existing Schemes (Amendment) regulation has been published.
Orders
- The Registered Pension Schemes (Standard Lifetime and Annual Allowances) Order 2007.
- The Tonnage Tax (Exception of Financial Year 2007) Order 2007.
- The Value Added Tax (Increase of Registration Limits) Order 2007.
- The Capital Gains Tax (Annual Exempt Amount) Order 2007.
- The Income Tax (Indexation) Order 2007.
- The Finance (No.2) Act 2005, Section 2(7), (Appointed Day) Order 2007.
- The Finance Act 2005, Section 92 and Schedule 6, (Appointed Day) Order 2007.
- The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2007.
- The Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order 2007
- The Child Benefit Up-rating Order 2007.
- The Insurance Companies (Corporation Tax Acts) (Amendment) Order 2007.