Statutory Instruments 2008

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• Explanatory Memorandum to The Taxes (Fees for Payment by Internet) Regulations 2008 (PDF 18K)
• SI 2991 - The Taxes (Fees for Payment by Internet) Regulations 2008 (PDF 22K)
• Draft SI - The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Netherlands) Order 2008 (PDF 2.8MB)
• Explanatory Memorandum to The Draft Double Taxation Relief and International Tax Enforcement (Taxes On Income And Capital) (Netherlands) Order 2008 (PDF 113KB)
• Draft SI - The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Isle of Man) Order 2008 (PDF 1.1MB)
• Explanatory Memorandum - The Draft Double Taxation Relief and International Tax Enforcement (Taxes On Income And Capital) (Isle Of Man) Order 2008 (PDF 49KB)
• Draft SI - The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (France) Order 2008 (PDF 2.7MB)
• Explanatory Memorandum to The Draft Double Taxation Relief And International Tax Enforcement (Taxes On Income And Capital) (France) Order 2008 (PDF 91KB)
• SI 2871 - The Recovery of Taxes etc Due in Other Member States (Amendment of Section 134 of the Finance Act 2002) Regulations 2008 (PDF 26K)
• SI 2871 - Explanatory Memorandum to the Recovery of Taxes etc Due in Other Member States (Amendment of Section 134 of the Finance Act 2002) Regulations 2008 (PDF 23K)
• SI 2847 - The Statistics of Trade (Customs and Excise) (Amendment) (No 2) Regulations 2008 (PDF 24K)
• SI 2847 - Explanatory Memorandum to the Statistics of Trade (Customs and Excise) (Amendment) (No 2) Regulations 2008 (PDF 24K)
• SI 2832 (EM) Explanatory Memorandum to the Excise Warehousing (Etc.) (Amendment) Regulations 2008 (PDF 19K)
• SI 2777 - The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations 2008 (PDF 33K)
• SI 2777 (EM) Explanatory Memorandum to the Stamp Duty and Stamp Duty Reserve Tax (investment Exchanges and Clearing Houses) Regulations 2008 (PDF 18K)
• SI 2693 - The Amusement Machine Licence Duty, etc (Amendments) Regulations 2008 (PDF 38K)
• SI 2693 (EM) Explanatory Memorandum to the Amusement Machine Licence Duty, etc (Amendments) Regulations 2008 (PDF 20K)
• SI 2688 - The Income Tax (Interest Payments) (Information Powers) (Amendment) Regulations 2008 (PDF 42K)
• SI 2688 (EM) Explanatory Memorandum to the Income Tax (Interest Payments) (Information Powers) (Amendment) Regulations 2008 (PDF 27K)
• SI 2682 - The Income Tax (Deposit-takers and Building Societies) (Interest Payments) Regulations 2008 (PDF 106K)
• SI 2682 (EM) Explanatory Memorandum to the Income Tax (Deposit-takers and Building Societies) (Interest Payments) Regulations 2008 (PDF 30K)
• SI 2681 - The Double Taxation Relief (Surrender of Relievable Tax Within a Group) (Amendment) Regulations 2008 (PDF 17K)
• SI 2681 (EM) Explanatory Memorandum to The Double Taxation Relief (Surrender of Relievable Tax Within a Group) (Amendment) Regulations 2008 (PDF 25K)
• SI 2679 - The Insurance Companies (Reserves) (Tax) (Amendment) Regulations 2008 (PDF 18K)
• SI 2679 (EM) Explanatory Memorandum to The Insurance Companies (Reserves) (Tax) (Amendment) Regulations 2008 (PDF 50K)
• SI 2678 - The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2008 (PDF 44K)
• SI 2678 (EM) Explanatory Memorandum to The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2008 (PDF 88K)
• SI 2676 - The Value Added Tax (Reduced Rate) (Supplies of Domestic Fuel or Power) Order 2008 (PDF 18K)
• SI 2676 (EM) Explanatory Memorandum to The Value Added Tax (Reduced Rate) (Supplies of Domestic Fuel or Power) Order 2008 (PDF 23K)
• SI 2673 - The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2008 (PDF 19K)
• SI 2673 (EM) - Explanatory Memorandum to The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2008 (PDF 17K)
• SI 2670 - The Insurance Companies (Taxation of Reinsurance Business) (Amendment) (No. 2) Regulations 2008 (PDF 25K)
• SI 2670 (EM) - Explanatory Memorandum to The Insurance Companies (Taxation of Reinsurance Business) (Amendment) (No. 2) Regulations 2008 (PDF 17K)
• SI 2669 - The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008 (PDF 28K)
• SI 2669 (EM) - Explanatory Memorandum to The Landfill Tax (Material from Contaminated Land) (Phasing out of Exemption) Order 2008 (PDF 160K)
• SI 2649 - The Corporation Tax (Instalment Payments) (Amendment) Regulations 2008 (PDF 18K)
• SI 2649 (EM) - Explanatory Memorandum to The Corporation Tax (Instalment Payments) (Amendment) Regulations 2008 (PDF 17K)
• SI 2647 - The European Single Currency (Taxes) (Amendment) Regulations 2008 (PDF 18K)
• SI 2647 (EM) - Explanatory Memorandum to The European Single Currency (Taxes) (Amendment) Regulations 2008 (PDF 17K)
• SI 2646 - The Group Relief for Overseas Losses (Modification of the Corporation Tax Acts for Non-resident Insurance Companies) Regulations 2008 (PDF 33K)
• SI 2646 (EM) - Explanatory Memorandum to The Group Relief for Overseas Losses (Modification of the Corporation Tax Acts for Non-resident Insurance Companies) Regulations 2008 (PDF 18K)
• SI 2643 - The Non-resident Companies (General Insurance Business) (Amendment) Regulations 2008 (PDF 21K)
• SI 2643 (EM) - Explanatory Memorandum to The Non-resident Companies (General Insurance Business) (Amendment) Regulations 2008 (PDF 18K)
• SI 2628 - The Life Assurance and Other Policies (Keeping of Information and Duties of Insurers) (Amendment) Regulations 2008 (PDF 24K)
• SI 2628 (EM) - Explanatory Memorandum to The Life Assurance and Other Policies (Keeping of Information and Duties of Insurers) (Amendment) Regulations 2008 (PDF 17K)
• SI 2627 - The Insurance Companies (Overseas Life Assurance Business) (Compliance) (Amendment) Regulations 2008 (PDF 26K)
• SI 2627 (EM) - Explanatory Memorandum to The Insurance Companies (Overseas Life Assurance Business) (Compliance) (Amendment) Regulations 2008 (PDF 17K)
• SI 2626 - The Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008 (PDF 39K)
• SI 2626 (EM) - Explanatory Memorandum to the Overseas Insurers (Tax Representatives) (Amendment) Regulations 2008 (PDF 17K)
• SI 2625 - The Insurance Companies (Overseas Life Assurance Business) (Excluded Business) (Amendment) Regulations 2008 (PDF 23K)
• SI 2625 (EM) - Explanatory Memorandum to the Insurance Companies (Overseas Life Assurance Business) (Excluded Business) (Amendment) Regulations 2008 (PDF 17K)
• SI 2624 - The Social Security (Contributions) (Amendment No. 5) Regulations 2008 (PDF 25K)
• SI 2624 (EM) - Explanatory Memorandum to The Social Security (Contributions) (Amendment No. 5) Regulations 2008 (PDF 31K)
• SI 2603 - The Taxation of Benefits under Government Pilot Schemes (Better off in Work Credit) Order 2008 (PDF 19K)
• SI 2603 (EM) - Explanatory Memorandum to The Taxation of Benefits under Government Pilot Schemes (Better off in Work Credit) Order 2008 (PDF 33K)
• SI 2601 - The Income Tax (Pay As You Earn) (Amendment) (No.2) Regulations 2008 (PDF 83K)
• SI 2601 (EM) - Explanatory Memorandum to the Income Tax (Pay As You Earn) (Amendment) (no. 2) Regulations 2008 (PDF 19K)
• SI 2600 - The Hydrocarbon Oil (Supply of Rebated Heavy Oil) (Payment of Rebate) Regulations 2008 (PDF 27K)
• SI 2600 (EM) - Explanatory Memorandum to the Hydocarbon Oil (Supply of Rebated Heavy Oil) (payment of Rebate) Regulations 2008 (PDF 94K)
• SI 2599 - The Hydrocarbon Oil and Bioblend (Private Pleasure-flying and Private Pleasure Craft) (Payment of Rebate etc.) Regulations 2008 (PDF 40K)
• SI 2599 (EM) - Explanatory Memorandum to the Hydocarbon Oil And Bioblend (Private Pleasure – Flying and Private Pleasure Craft) (Payment of Rebate Etc.) Regulations 2008 (PDF 228K)
• SI 2547 - The Value Added Tax (Finance) (No. 2) Order 2008 (PDF 35K)
• SI 2547 (EM) - Explanatory Memorandum to The Value Added Tax (Finance) (No. 2) Order 2008 (PDF 35K)
• SI 2339 - The Stamp Duty Land Tax (Exemption of Certain Acquisitions of Residential Property) Regulations 2008 (PDF 23K)
• SI 2339 (EM) - Explanatory Memorandum to The Stamp Duty Land Tax (Exemption of Certain Acquisitions of Residential Property) Regulations 2008 (PDF 30K)
• SI 2338 - The Stamp Duty Land Tax (Variation of Part 4 of the Finance Act 2003) Regulations 2008 (PDF 22K)
• SI 2338 (EM) - Explanatory Memorandum to The Stamp Duty Land Tax (Variation of Part 4 of the Finance Act 2003) Regulations 2008 (PDF 31K)
• SI 2302 (C102) - The Finance Act 1998, Schedule 2 (Assessments in Respect of Drawback) (Appointed Day) Order 2008 (PDF 33K)
• SI 2170 - The Income Tax (Qualifying Child Care) Regulations 2008 (PDF 32K)
• SI 2170 (EM) - Explanatory Memorandum to the Income Tax (Qualifying Child Care) Regulations 2008 (PDF 33K)
• SI 2169 - The Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (PDF 59K)
• SI 2169 (EM) - Explanatory Memorandum to the Tax Credits (Miscellaneous Amendments) (No. 2) Regulations 2008 (PDF 42K)
• SI 2168 - The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2008 (PDF 48K)
• SI 2168 (EM) - Explanatory Memorandum to the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) Order 2008 (PDF 55K)
• SI 2167 - The Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2008 (PDF 23K)
• SI 2167 (EM) - Explanatory Memorandum to the Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2008 (PDF 24K)
• SI 1949 - The Gaming Duty (Amendment) Regulations 2008 (PDF 26K)
• SI 1949 (EM) - Explanatory Memorandum to the Gaming Duty (Amendment) Regulations 2008 (PDF 27K)
• SI 1948 - The Taxes (Fees for Payment by Telephone) Regulations 2008 (PDF 23K)
• SI 1948 (EM) - Explanatory Memorandum to the Taxes (Fees for Payment by Telephone) Regulations 2008 (PDF 18K)
• SI 1947 - The Tax Avoidance Schemes (Information) (Amendment) Regulations 2008 (PDF 25K)
• SI 1947 (EM) - Explanatory Memorandum to the Tax Avoidance Schemes (Information) (Amendment) Regulations 2008 (PDF 39K)
• SI 1946 - The Registered Pension Schemes (Transfer of Sums and Assets) (Amendment) Regulations 2008 (PDF 30K)
• SI 1946 (EM) - Explanatory Memorandum to the Registered Pension Schemes (Transfer of Sums and Assets) (Amendment) Regulations 2008 (PDF 33K)
• SI 1945 - The Insurance Premium Tax (Amendment) Regulations 2008 (PDF 342K)
• SI 1945 (EM) - Explanatory Memorandum to the Insurance Premium Tax (Amendment) Regulations 2008 (PDF 18K)
• SI 1944 - The Insurance Companies (Taxation of Reinsurance Business) (Amendment) Regulations 2008 (PDF 33K)
• SI 1944 (EM) - Explanatory Memorandum to the Insurance Companies (Taxation of Reinsurance Business) (Amendment) Regulations 2008 (PDF 27K)
• SI 1942 - The Friendly Societies (Transfers of Other Business) (Modification of the Corporation Tax Acts) Regulations 2008 (PDF 56K)
• SI 1942 (EM) - Explanatory Memorandum to the Friendly Societies (Transfers of Other Business) (Modification of the Corporation Tax Acts) Regulations 2008 (PDF 28K)
• SI 1937 - The Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008 (PDF 46K)
• SI 1937 (EM) - Explanatory Memorandum to the Friendly Societies (Modification of the Corporation Tax Acts) (Amendment) Regulations 2008 (PDF 29K)
• SI 1936 - The Finance Act 2008 Section 135 (Disaster or Emergency) Order 2008 (PDF 19K)
• SI 1936 (EM) - Explanatory Memorandum to the Finance Act 2008 Section 135 (Disaster or Emergency) Order 2008 (PDF 14K)
• SI 1935 (C. 93) - The Finance Act 2008, Schedule 38, (Appointed Day) Order 2008 (PDF 21K)
• SI 1934 - The Individual Savings Account (Amendment No. 2) Regulations 2008 (PDF 34K)
• SI 1934 (EM) - Explanatory Memorandum to the Individual Savings Account (Amendment No. 2) Regulations 2008 (PDF 20K)
• SI 1933 (C. 92) - The Finance Act 2008, Section 26 (Appointed Day) Order 2008 (PDF 16K)
• SI 1932 - The Stamp Duty Land Tax (Zero-Carbon Homes Relief) (Amendment) Regulations 2008 (PDF 25K)
• SI 1932 (EM) - Explanatory Memorandum to the Stamp Duty Land Tax (Zero-Carbon Homes Relief) (Amendment) Regulations 2008 (PDF 27K)
• SI 1930 (C. 91) - The Finance Act 2008, Section 27 (Appointed Day) Order 2008 (PDF 16K)
• SI 1929 (C.90) - The Finance Act 2008, Section 28 (Appointed Day) Order 2008 (PDF 16K)
• SI 1928 (C. 89) - The Finance Act 2008, Section 29 (Appointed Day) Order 2008 (PDF 16K)
• SI 1926 - The Financing-Arrangement-Funded Transfers to Shareholders Regulations 2008 (PDF 53K)
• SI 1926 (EM) - Explanatory Memorandum to The Financing-Arrangement-Funded Transfers to Shareholders Regulations 2008 (PDF 29K)
• SI 1925 (C. 88) - The Finance Act 2008, Section 30 (Appointed Day) Order 2008 (PDF 16K)
• SI 1924 - The Overseas Life Insurance Companies (Amendment) Regulations 2008 (PDF 43K)
• SI 1924 (EM) - Explanatory Memorandum to The Overseas Life Insurance Companies (Amendment) Regulations 2008 (PDF 29K)
• SI 1923 - The Insurance Companies (Taxation of Insurance Special Purpose Vehicles) Order 2008 (PDF 36K)
• SI 1923 (EM) - Explanatory Memorandum to The Insurance Companies (Taxation of Insurance Special Purpose Vehicles) Order 2008 (PDF 28K)
• SI 1917 - The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2008 (PDF 25K)
• SI 1917 (EM) - Explanatory Memorandum to The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2008 (PDF 29K)
• SI 1916 - The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2008 (PDF 21K)
• SI 1916 (EM) - Explanatory Memorandum to The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2008 (PDF 30K)
• SI 1906 - The Insurance Companies (Calculation of Profits: Policy Holders’ Tax) (Amendment) Regulations 2008 (PDF 23K)
• SI 1906 (EM) - Explanatory Memorandum to the Insurance Companies (Calculation of Profits: Policy Holders’ Tax) (Amendment) Regulations 2008 (PDF 27K)
• SI 1905 - The Insurance Companies (Corporation Tax Acts) (Amendment) Order 2008 (PDF 22K)
• SI 1905 (EM) - Explanatory Memorandum to the Insurance Companies (Corporation Tax Acts) (Amendment) Order 2008 (PDF 28K)
• SI 1893 - The Venture Capital Trust (Amendment) Regulations 2008 (PDF 59K)
• SI 1893 (EM) - Explanatory Memorandum to the Venture Capital Trust (Amendment) Regulations 2008 (PDF 32K)
• SI 1892 - The Value Added Tax (Finance) Order 2008 (PDF 29K)
• SI 1892 (EM) - Explanatory Memorandum to the Value Added Tax (Finance) Order 2008 (PDF 35K)
• SI 1885 - The Beer, Cider and Perry and Wine and Made–wine (Amendment) Regulations 2008 (PDF 56K)
• SI 1885 (EM) - Explanatory Memorandum to the Beer, Cider and Perry and Wine and Made–wine (Amendment) Regulations 2008 (PDF 21K)
• SI 1880 - The Finance Act 2007, Section 50 (Appointed Day) Order 2008 (PDF 16K)
• SI 1878 - The Finance Act 2006, Section 28 (Appointed Day) Order 2008 (PDF 16K)
• SI 1821 - The Alternative Finance Arrangements (Community Investment Tax Relief) Order 2008 (PDF 39K)
• SI 1821 (EM) - Explanatory Memorandum to The Alternative Finance Arrangements (Community Investment Tax Relief) Order 2008 (PDF 19K)
• SI 1814 - The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) (European Central Counterparty Limited and the Turquoise Trading Facility) Regulations 2008 (PDF 31K)
• SI 1814 (EM) - Explanatory Memorandum to The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) (European Central Counterparty Limited and the Turquoise Trading Facility) Regulations 2008 (PDF 20K)
• SI 1796 - The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Slovenia) Order 2008 (PDF 2.31MB)
• SI 1796 (EM) - Explanatory Memorandum to The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Slovenia) Order 2008 (PDF 77K)
• SI 1795 - The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Moldova) Order 2008 (PDF 2MB)
• SI 1795 (EM) - Explanatory Memorandum to The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Moldova) Order 2008 (PDF 76K)
• SI 1793 - The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (New Zealand) Order 2008 (PDF 346K)
• SI 1793 (EM) - Explanatory Memorandum to The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (New Zealand) Order 2008 (PDF 31K)
• SI 1789 - The International Tax Enforcement (Bermuda) Order 2008 (PDF 1.1MB)
• SI 1789 (EM) - Explanatory Memorandum to the International Tax Enforcement (Bermuda) Order 2008 (PDF 51K)
• SI 1770 - The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Saudi Arabia) Order 2008 (PDF 2MB)
• SI 1770 (EM) - Explanatory Memorandum to The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Saudi Arabia) Order 2008 (PDF 77K)
• SI 1588 - The Taxation of Chargeable Gains (Gilt-edged Securities) Order 2008 (PDF 81K)
• SI 1579 - The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008 (PDF 114K)
• SI 1579 (EM) - Explanatory Memorandum to The Corporation Tax (Implementation of the Mergers Directive) Regulations 2008 (PDF 54K)
• SI 1521 (C.68) - The Finance Act 2007, Section 17(2) (Corporation Tax Deduction for Expenditure on Energy-Saving Items) (Appointed Day) Order 2008 (PDF 17K)
• SI 1520 - The Energy-Saving Items (Corporation Tax) Regulations 2008 (PDF 33K)
• SI 1520 (EM) - Explanatory Memorandum to The Energy-Saving Items (Corporation Tax) Regulations 2008 (PDF 20K)
• SI 1482 - The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008 (PDF 730K)
• SI 1482 (EM) - Explanatory Memorandum to The Value Added Tax, etc (Correction of Errors, etc) Regulations 2008 (PDF 220K)
• SI 1481 - The Income Tax (Purchased Life Annuities) (Amendment) Regulations 2008 (PDF 30K)
• SI 1481 (EM) - Explanatory Memorandum to The Income Tax (Purchased Life Annuities) (Amendment) Regulations 2008 (PDF 24K)
• SI 1464 - The Taxation of Benefits under Government Pilot Schemes (Up-Front Childcare Fund) Order 2008 (PDF 25K)
• SI 1464 (EM) - Explanatory Memorandum to The Taxation of Benefits under Government Pilot Schemes (Up-Front Childcare Fund) Order 2008 (PDF 27K)
• SI 1463 - The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2008 (PDF 33K)
• SI 1463 (EM) - Explanatory Memorandum to The Authorised Investment Funds (Tax) (Amendment No. 2) Regulations 2008 (PDF 29K)
• SI 1431 - The Social Security (Contributions) (Amendment No. 4) Regulations 2008 (PDF 31K)
• SI 1431 (EM) - Explanatory Memorandum to The Social Security (Contributions) (Amendment No. 4) Regulations 2008 (PDF 30K)
• SI 1410 - The Value Added Tax (Reduced Rate) (Smoking Cessation Products) Order 2008 (PDF 20K)
• SI 1410 (EM) - Explanatory Memorandum to The Value Added Tax (Reduced Rate) (Smoking Cessation Products) Order 2008 (PDF 17K)
• SI 1339 - The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2008 (PDF 37K)
• SI 1339 (EM) - Explanatory Memorandum to The Value Added Tax (Refund of Tax to Museums and Galleries) (Amendment) Order 2008 (PDF )
• Draft SI - The Draft Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Saudi Arabia) Order 2008 (PDF 2MB)
• Draft SI - Explanatory Memorandum to The Draft Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Saudi Arabia) Order 2008 (PDF 89K)
• Draft SI - The Draft International Tax Enforcement (Bermuda) Order 2008 (PDF 1MB)
• Draft SI - Explanatory Memorandum to the Draft International Tax Enforcement (Bermuda) Order 2008 (PDF 65K)
• Draft SI - The Alternative Finance Arrangements (Community Investment Tax Relief) Order 2008 (PDF 40K)
• SI 1146 - The Value Added Tax (Buildings and Land) Order 2008 (PDF 171K)
• Draft SI - The Alternative Finance Arrangements (Community Investment Tax Relief) Order 2008 (PDF 40K)
• Explanatory Memorandum to The Alternative Finance Arrangements (Community Investment Tax Relief) Order 2008 (PDF 25K)
• Draft SI - The International Tax Enforcement (Bermuda) Order 2008 (PDF 1MB)
• Explanatory Memorandum to The International Tax Enforcement (Bermuda) Order 2008(PDF 52K)
• Draft SI - The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Saudi Arabia) Order 2008 (PDF 2MB)
• Explanatory Memorandum to The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Saudi Arabia) Order 2008 (PDF 77K)
• Draft SI - The Draft Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Moldova) Order 2008 (PDF 2MB)
• Explanatory Memorandum to The Draft Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Moldova) Order 2008 (PDF 86K)
• The Draft Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (New Zealand) Order 2008 (PDF 346K)
• Explanatory Memorandum to The Draft Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (New Zealand) Order 2008 (PDF 40K)
• The Draft Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Slovenia) Order 2008 (PDF 2.3MB)
• Explanatory Memorandum to The Draft Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Slovenia) Order 2008 (PDF 88K)
• Draft SI - The Offshore Funds (Tax) Regulations 2008 (PDF 162K)
• SI 1282 - The Income Tax (Construction Industry Scheme) (Amendment No. 2) Regulations 2008 (PDF 29K)
• SI 1282 (EM) - Explanatory Memorandum to The Income Tax (Construction Industry Scheme) (Amendment No. 2) Regulations 2008 (PDF 18K)
• SI 1146 - The Value Added Tax (Buildings and Land) Order 2008 (S.I. 2008 No. 1146 (PDF 230K)
• SI 1146 (EM) - Explanatory Memorandum to The Value Added Tax (Buildings and Land) Order 2008 (S.I. 2008 No. 1146 (PDF 55K)
• SI 0954 - The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (PDF 96K)
• SI 0954 (EM) - Explanatory Memorandum to The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2008 (PDF 24K)
• SI 0914 - The Stamp Duty Reserve Tax (virt-x Exchange Limited) (Amendment) Regulations 2008 (PDF 29K)
• SI 0914 (EM) - Explanatory Memorandum to The Stamp Duty Reserve Tax (virt-x Exchange Limited) (Amendment) Regulations 2008 (PDF 24K)
• SI 0840 - The Guardian's Allowance Up-rating Regulations 2008 (PDF 40K)
• SI 0840 (EM) - Explanatory Memorandum to The Guardian's Allowance Up-rating Regulations 2008 (PDF 26K)
• SI 0838 - The Income Tax (Payments on Account) (Amendment) Regulations 2008 (PDF 29K)
• SI 0838 (EM) - Explanatory Memorandum to The Income Tax (Payments on Account) (Amendment) Regulations 2008 (PDF 188K)
• SI 0836 - The Income Tax (Professional Fees) Order 2008 (PDF 30K)
• SI 0799 - The Guardian's Allowance Up-rating (Northern Ireland) Order 2008 (PDF 31K)
• SI 0798 - The Guardian's Allowance Up-rating Order 2008 (PDF 28K)
• Combined Explanatory Memoranda to SI 0798 and SI 0799 (PDF 26K)
• SI 0797 - The Child Benefit Up-rating Order 2008 (PDF 31K)
• SI 0797 (EM) - Explanatory Memorandum to The Child Benefit Up-rating Order 2008 (PDF 24K)
• SI 0796 - The Tax Credits Up-rating Regulations 2008 (PDF 43K)
• SI 0796 (EM) - Explanatory Memorandum to The Tax Credits Up-rating Regulations 2008 (PDF 34K)
• SI 0782 - The Income Tax (Pay As You Earn) Amendment) Regulations 2008 (PDF 78K)
• SI 0782 (EM) - Explanatory Memorandum to The Income Tax (Pay As You Earn) Amendment) Regulations 2008 (PDF 34K)
• SI 778 - The Taxes (Interest Rate) (Amendment) Regulations 2008 (PDF 27K)
• SI 778 (EM) - Explanatory Memorandum to The Taxes (Interest Rate) (Amendment) Regulations 2008 (PDF 24K)
• SI 770 - The Landfill Tax (Amendment) Regulations 2008 (PDF 31K)
• SI 770 (EM) - Explanatory Memorandum to The Landfill Tax (Amendment) Regulations 2008 (PDF 26K)
• SI 754 - The Other Fuel Substitutes (Rate of Excise Duty etc.) (Amendment) Order 2008 (PDF 33K)
• SI 754 (EM) - Explanatory Memorandum to The Other Fuel Substitutes (Rate of Excise Duty etc.) (Amendment) Order 2008 (PDF 27K)
• SI 753 - The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (PDF 93K)
• SI 753 (EM) - Explanatory Memorandum to The Hydrocarbon Oil, Biofuels and Other Fuel Substitutes (Determination of Composition of a Substance and Miscellaneous Amendments) Regulations 2008 (PDF 38K)
• SI 740 - The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2008 (PDF 44K)
• SI 740 (EM) - Explanatory Memorandum to The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2008 (PDF 26K)
• SI 722 - The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2008 (PDF 51K)
• SI 722 - Explanatory Memorandum to The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2008 (PDF 28K)
• SI 720 - The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2008 (PDF 52K)
• SI 720 - Explanatory Memorandum to The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2008 (PDF 28K)
• SI 710 - The Stamp Duty Land Tax (Open-ended Investment Companies) Regulations 2008 (PDF 34K)
• SI 710 (EM) - Explanatory Memorandum to the Stamp Duty Land Tax (Open-ended Investment Companies) Regulations 2008 (PDF 25K)
• SI 709 - The Income Tax (Indexation) (No. 2) Order 2008 (PDF 25K)
• SI 708 - The Capital Gains Tax (Annual Exempt Amount) Order 2008 (PDF 26K)
• SI 707 - The Value Added Tax (Increase of Registration Limits) Order 2008 (PDF 26K)
• SI 707 - Explanatory Memorandum to The Value Added Tax (Increase of Registration Limits) Order 2008 (PDF 24K)
• SI 706 - The Income Tax (Limits for Enterprise Management Incentives) Order 2008 (PDF 27K)
• SI 706 - Explanatory Memorandum to The Income Tax (Limits for Enterprise Management Incentives) Order 2008 (PDF 25K)
• SI 705 - The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (PDF 215K)
• SI 705 (EM) - Explanatory Memorandum to The Authorised Investment Funds (Tax) (Amendment) Regulations 2008 (PDF 90K)
• SI 704 - The Individual Savings Account (Amendment) Regulations 2008 (PDF 88K)
• SI 704 - Explanatory Memorandum to The Individual Savings Account (Amendment) Regulations 2008 (PDF 24K)
• SI 703 - The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations 2008 (PDF 36K)
• SI 703 (EM) - Explanatory Memorandum to The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations 2008 (PDF 25K)
• SI 673 - The Income Tax (Indexation) Order 2008 (PDF 37K)
• SI 673 (EM) - Explanatory Memorandum to The Income Tax (Indexation) Order 2008 (PDF 29K)
• SI 636 - The Social Security (Contributions) (Amendment No. 3) Regulations 2008 (PDF 98K)
• SI 636 (EM) - Explanatory Memorandum to The Social Security (Contributions) (Amendment No. 3) Regulations 2008 (PDF 29K)
• SI 607 - The Social Security (Contributions) (Amendment No 2) Regulations 2008 (PDF 49K)
• SI 607 (EM) - Explanatory Memorandum to The Social Security (Contributions) (Amendment No 2) Regulations 2008 (PDF 36K)
• SI 606 - The Inheritance Tax (Delivery of Accounts) (Excepted Transfers and Excepted Terminations) (PDF 48K)
• SI 605 - The Inheritance Tax (Delivery of Accounts) (Excepted Transfers and Excepted Terminations) (PDF 51K)
• Explanatory Memorandum to SI 605 and 606 (PDF 39K)
• SI 604 - The Tax Credits (Miscellaneous Amendments) Regulations 2008 (PDF 53K)
• SI 604 (EM) - Explanatory Memorandum to The Tax Credits (Miscellaneous Amendments) Regulations 2008 (PDF 45K)
• SI 579 - The Social Security (Contributions) (Re-rating) Order 2008 (PDF 44K)
• SI 579 (EM) - Explanatory Memorandum to The Social Security (Contributions) (Re-rating) Order 2008 (PDF 26K)
• SI 556 - The Value Added Tax (Amendment) Regulations 2008 (PDF 38K)
• SI 556 (EM) - Explanatory Memorandum to The Value Added Tax (Amendment) Regulations 2008 (PDF 38K)
• SI 557 - The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2008 (PDF 447K)
• SI 557 (EM) - Explanatory Memorandum to The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2008 (PDF 47K)
• SI 562 - The Income Tax (Purchased Life Annuities) Regulations 2008 (PDF 116K)
• SI 562 (EM) - Explanatory Memorandum to The Income Tax (Purchased Life Annuities) Regulations 2008 (PDF 25K)
• SI 568 (C20) - The Finance Act 2007, Schedule 24 (Commencement and Transitional Provisions) Order 2008 (PDF 33K)
• SI 561 (C19) - Income Tax, The Finance Act 2007 Section 46 (Commencement) Order 2008 (PDF 30K)
• S40 Tax Credits Report (PDF 39K)
• SI 511 - The Car Fuel Benefit Order 2008 (PDF 27K)
• SI 511(EM) - Explanatory Memorandum to the Car Fuel Benefit Order 2008 (PDF 23K)
• The Draft Companies Act Order (PDF 96K)
• Explanatory Memorandum to The Draft Companies Act Order (PDF 24K)
• SI 2008 No. 403 - The Serious Crime Act 2007 (Disclosure of Information by Revenue and Customs) Order 2008 (PDF 18K)
• SI 2008 No. 403 - (EM) Explanatory Memorandum to The Serious Crime Act 2007 (Disclosure of Information by Revenue and Customs) Order 2008 (PDF 21K)
• SI 0383 - The Community Investment Tax Relief (Accreditation of Community Development Finance Institiutions) (Amendment) Regulations 2008 (PDF 54K)
• SI 0383 - (EM) Explanatory Memorandum to The Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) (Amendment) Regulations 2008 (PDF 41K)
• SI 0381 - The Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008 (PDF 156K)
• SI 0381 - (EM) Explanatory Memorandum to The Insurance Business Transfer Schemes (Amendment of the Corporation Tax Acts) Order 2008 (PDF 95K)
• SI 0379 - The Finance Act 2007 (Schedule 9) Order 2008 (PDF 20K)
• SI 0379 - (EM) Explanatory Memorandum to The Finance Act 2007 (Schedule 9) Order 2008 (PDF 17K)
• The Draft Tax Credits Up-rating Regulations 2008 (PDF 42K)
• The Draft Tax Credits Up-rating Regulations 2008 (Explanatory Memorandum) (PDF 36K)
• The Draft Child Benefit Up-rating Order 2008 (PDF 32K)
• The Draft Child Benefit Up-rating Order 2008 (Explanatory Memorandum) (PDF 24K)
• The Draft Guardian's Allowance Up-rating Order 2008 (PDF 27K)
• The Draft Guardian's Allowance Up-rating (Northern Ireland) Order 2008 (PDF 31K)
• The Draft Guardian's Allowance Up-rating Order 2008 and The Draft Guardian's Allowance Up-rating (Northern Ireland) Order 2008(Combined Explanatory Memorandum) (PDF 27K)
• Tax Credits (Section 41 report) (PDF 46K)
• SI 0164 - The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) (Eurex Clearing AG) (Amendment) Regulations 2008 (PDF 26K)
• SI 0164 - (EM) Explanatory Memorandum to the Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) (Eurex Clearing AG) (Amendment) Regulations 2008 (PDF 20K)
• SI 0133 - The Social Security (Contributions) (Amendment) Regulations 2008 (PDF 33K)
• SI 0133 - (EM) The Social Security (Contributions) (Amendment) Regulations 2008 (PDF 24K)
• Draft SI - The Social Security (Contributions) Re-Rating Order 2008 (PDF 44K)
• Draft SI - Explanatory Memorandum to The Social Security (Contributions) (Amendment) Regulations 2008 (PDF 26K)
• SI 0052 - The Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) (The London Stock Exchange) Regulations 2008 (PDF 43K)
• SI 0052 - (EM) Explanatory Memorandum to the Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) (The London Stock Exchange) Regulations 2008 (PDF 24K)