Statutory Instruments 2006

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• SI 3426 - The Hydrocarbon Oil Duties (Sulphur–free Diesel) (Hydrogenation of Biomass) (Reliefs) Regulations 2006 (PDF 28K)
• SI 3426 (EM) - Explanatory Memorandum to the Hydrocarbon Oil Duties (Sulphur–free Diesel) (Hydrogenation of Biomass) (Reliefs) Regulations 2006 (PDF 25K)
• SI 3427 - The Stamp Duty Land Tax (Electronic Communications) (Amendment) Regulations 2006 (PDF 39K)
• SI3427 (EM) - Explanatory Memorandum to the Stamp Duty Land Tax (Electronic Communications) (Amendment) Regulations 2006 (PDF 62K)
• SI 3399 - The Finance Act 2006, Section 53(1) (Films and Sound Recordings) (Appointed Day) Order 2006 (PDF 23K)
• SI 3389 (EM) - Explanatory Memorandum to The Group Relief for Overseas Losses (Modification of the Corporation Tax Acts for Non-resident Insurance Companies) (No. 2) Regulations 2006 (PDF 25K)
• SI 3389 - The Group Relief for Overseas Losses (Modification of the Corporation Tax Acts for Non-resident Insurance Companies) (No. 2) Regulations 2006 (PDF 58K)
• SI 3387 (EM) - Explanatory Memorandum to The Insurance Companies (Corporation Tax Acts) (Amendment No. 2) Order 2006 (PDF 25K)
• SI 3387 - The Insurance Companies (Corporation Tax Acts) (Amendment No. 2) Order 2006 (PDF 44K)
• SI 3369 - The Tax Credits Act 2002 (Commencement and Transitional Provisions) Order 2006 (PDF 31K)
• SI 3323 - The Double Taxation Relief (Taxes on Income) (Poland) Order 2006 (PDF 1.83MB)
• SI 3323 (EM) - Explanatory Memorandum to the Draft Double Taxation Relief (Taxes On Income) (Poland) Order 2006 (PDF 21K)
• SI 3313 (EM) - Explanatory Memorandum to the Oil Taxation (Market Value of Oil) Regulations 2006 (PDF 23K)
• SI 3313 - The Oil Taxation (Market Value of Oil) Regulations 2006 (PDF 87K)
• SI 3312 (EM) - Explanatory Memorandum to The Petroleum Revenue Tax (Attribution of Blended Crude Oil) Regulations 2006 (PDF 23K))
• SI 3312 - The Petroleum Revenue Tax (Attribution of Blended Crude Oil) Regulations 2006 (PDF 75K)
• Draft SI - Explanatory Memorandum to The Tax and Civil Partnership Regulations 2006 (PDF 25K)
• Draft SI - The Tax and Civil Partnership Regulations 2006 (PDF 30K)
• SI 3296 (EM) - Explanatory Memorandum to The Taxation of Securitisation Companies Regulations 2006 (PDF 24K)
• SI 3296 - The Taxation of Securitisation Companies Regulations 2006 (PDF 88K)
• SI 3292 (EM) - Explanatory Memorandum to The Value Added Tax (Amendment) (No. 3) Regulations 2006 (PDF 37K)
• SI 3292 - The Value Added Tax (Amendment) (No. 3) Regulations 2006 (PDF 52K)
• SI 3291 (EM) - Explanatory Memorandum to The Capital Gains Tax (Definition of Permanent Interest Bearing Share) Regulations 2006 (PDF 24K)
• SI 3291 - The Capital Gains Tax (Definition of Permanent Interest Bearing Share) Regulations 2006 (PDF 29K)
• SI 3288 (EM) - Explanatory Memorandum to The Exemption from Income Tax for Certain Interest and Royalty Payments (Amendment of Section 757(2) of the Income Tax (Trading and Other Income) Act 2005) Order 2006 (PDF 34K)
• SI 3288 - The Exemption from Income Tax for Certain Interest and Royalty Payments (Amendment of Section 757(2) of the Income Tax (Trading and Other Income) Act 2005) Order 2006 (PDF 27K)
• SI 3286 (EM) - Explanatory Memorandum to The Reporting of Savings Income Information (Amendment) Regulations 2006 (PDF 34K)
• SI 3286 - The Reporting of Savings Income Information (Amendment) Regulations 2006 (PDF 92K)
• SI 3283 (EM) - Explanatory Memorandum to The Mutual Assistance Provisions Order 2006 (PDF 54K)
• SI 3283 - The Mutual Assistance Provisions Order 2006 (PDF 27K)
• SI 3273 (EM) - Explanatory Memorandum to The Lloyd’s Sourcebook (Finance Act 1993 and Finance Act 1994) (Amendment) Order 2006 (PDF 23K)
• SI 3273 - The Lloyd’s Sourcebook (Finance Act 1993 and Finance Act 1994) (Amendment) Order 2006 (PDF 29K)
• SI 3271 (EM) - Explanatory Memorandum to The Overseas Life Insurance Companies Regulations 2006 (PDF 23K)
• SI 3271 - The Overseas Life Insurance Companies Regulations 2006 (PDF 139K)
• SI 3270 (EM) - Explanatory Memorandum to The Insurance Companies (Corporation Tax Acts) (Miscellaneous Amendments) Order 2006 (PDF 31K)
• SI 3270 - The Insurance Companies (Corporation Tax Acts) (Miscellaneous Amendments) Order 2006 (PDF 57K)
• SI 3269 (EM) - Explanatory Memorandum toThe Finance Act 2002, Schedule 26, (Parts 2 and 9) (Amendment) Order 2006 (PDF 35K)
• SI 3269 - The Finance Act 2002, Schedule 26, (Parts 2 and 9) (Amendment) Order 2006 (PDF 140K)
• SI 3265 (EM) - Explanatory Memorandum to The Finance Act 2006, Section 53(2) (Films and Sound Recordings: Power to alter Dates) Order 2006 (PDF 20K)
• SI 3265 - The Finance Act 2006, Section 53(2) (Films and Sound Recordings: Power to alter Dates) Order 2006 (PDF 26K)
• SI 3262 (EM) - Explanatory Memorandum to The Lloyd’s Underwriters (Double Taxation Relief) (Corporate Members) Regulations 2006 (PDF 26K)
• SI 3262 - The Lloyd’s Underwriters (Double Taxation Relief) (Corporate Members) Regulations 2006 (PDF 68K)
• SI 3261 - The Registered Pension Schemes (Enhanced Lifetime Allowance) (Amendment) Regulations 2006 (PDF 41K)
• SI 3261 (EM) Explanatory Memorandum to The Value Added Tax (Amendment) (No.2) Regulations 2006 (PDF 24K)
• SI - Draft Explanatory Memorandum to The Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2006 (PDF 96K)
• SI The Draft Excepted Vehicles (Amendment of Schedule 1 to the Hydrocarbon Oil Duties Act 1979) Order 2006 (PDF 45K)
• SI 3241 - The Income Tax (Indexation) (No.2) Order 2006 (PDF 33K)
• SI 3240 - The Finance Act 2004, Section 77(1) and (7), (Appointed Day) Order 2006 (PDF 21K)
• Explanatory Memorandum to The Authorised Investment Funds (Tax) (Amendment) Regulations 2006 (PDF 26K)
• SI 3239 - The Authorised Investment Funds (Tax) (Amendment) Regulations 2006 (PDF 34K)
• Explanatory Memorandum to The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2006 (PDF 54K)
• Explanatory Memorandum to The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2006 (PDF 28K)
• SI 3238 - The Loan Relationships and Derivative Contracts (Change of Accounting Practice) (Amendment) Regulations 2006 (PDF 37K)
• Explanatory Memorandum to The Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2006 (PDF 26K)
• SI 3237 - The Stamp Duty Land Tax (Variation of the Finance Act 2003) Regulations 2006 (PDF 53K)
• Explanatory Memorandum to The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) (Revocation) Order 2006 (PDF 133K)
• SI 3235 - The Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.) (Revocation) Order 2006 (PDF 26K)
• Explanatory Memorandum to The Excise Duties (Road Fuel Gas) (Reliefs) (Revocation) Regulations 2006 (PDF 42K)
• SI 3234 - The Excise Duties (Road Fuel Gas) (Reliefs) (Revocation) Regulations 2006 (PDF 27K)
• Explanatory Memorandum to The Real Estate Investment Trusts (Assessment and Recovery of Tax) (Amendment) Regulations 2006 (PDF 21K)
• SI 3222 - The Real Estate Investment Trusts (Assessment and Recovery of Tax) (Amendment) Regulations 2006 (PDF 25K)
• Explanatory Memorandum to The Group Relief for Overseas Losses (Modification of the Corporation Tax Acts for Non-resident Insurance Companies) Regulations 2006 (PDF 24K)
• SI 3218 - The Group Relief for Overseas Losses (Modification of the Corporation Tax Acts for Non-resident Insurance Companies) Regulations 2006 (PDF 52K)
• SI 3216 - The Statistics of Trade (Customs and Excise) (Amendment) Regulations 2006 (PDF 36K)
• SI 3195 - The Child Trust Funds (Amendment No. 3) Regulations 2006 (PDF 32K)
• Explanatory Memorandum to The Child Trust Funds (Amendment No. 3) Regulations 2006 (PDF 25K)
• SI 3194 - The Individual Savings Account (Amendment) Regulations 2006 (PDF 32K)
• Explanatory Memorandum to The Individual Savings Account (Amendment) Regulations 2006 (PDF 25K)
• SI 3159 - The Excise Duty Points (Etc.)(New Member States)(Amendment) Regulations 2006 (PDF 36K)
• SI 3158 - The Relief for Legacies Imported from Third Countries (Application) Order 2006 (PDF 30K)
• SI 3157 - The Customs and Excise Duties (Travellers’ Allowances and Personal Reliefs)(New Member States)(Amendment) Order 2006 (PDF 40K)
• Explanatory Memorandum to SI 3157 to 3159 (PDF 48K)
• SI 3089 - The Petroleum Revenue Tax (Nomination Scheme for Disposals and Appropriations) (Amendment) Regulations 2006 (PDF 44K)
• SI 3089 (EM) Explanatory Memorandum to The Petroleum Revenue Tax (Nomination Scheme for Disposals and Appropriations) (Amendment) Regulations 2006 (PDF 23K)
• SI - The Draft Oil Taxation (Market Value of Oil) Regulations 2006 (PDF 59K)
• SI - Explanatory Memorandum to The Draft Oil Taxation (Market Value of Oil) Regulations 2006 (PDF 20K)
• SI - The Draft Petroleum Revenue Tax (Attribution of Blended Crude Oil) Regulations 2006 (PDF 75K)
• SI - Explanatory Memorandum to The Draft Petroleum Revenue Tax (Attribution of Blended Crude Oil) Regulations 2006 (PDF 23K)
• SI - The Taxation of Securitisation Companies Regulations 2006 (PDF 74K)
• SI - Explanatory Memorandum to the Taxation of Securitisation Companies Regulations 2006 (PDF 19K)
• SI 2924 - The Social Security (Contributions) (Amendment No. 6) Regulations 2006 (PDF 35K)
• SI 2924 (EM) - Explanatory Memorandum to The Social Security (Contributions) (Amendment No. 6) Regulations 2006 (PDF 37K)
• SI 2902 - The Value Added Tax (Amendment) (No.2) Regulations 2006 (PDF 0.97M)
• SI 2902 (EM) - Explanatory Memorandum to The Value Added Tax (Amendment) (No.2) Regulations 2006 (PDF 73K)
• SI 2867 - The Real Estate Investment Trusts (Assessment and Recovery of Tax) Regulations 2006 (PDF 141K)
• SI 2866 - The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (PDF 125K)
• SI 2865 - The Real Estate Investment Trusts (Financial Statements of Group Real Investment Trusts) Regulations 2006 (PDF 146K)
• SI 2864 - The Real Estate Investment Trusts (Breach of Conditions) Regulations 2006 (PDF 124K)
• Explanatory Memorandum to SI 2864-SI 2867 (PDF 86K)
• SI 2829 - The Social Security (Contributions) (Amendment No. 5) Regulations 2006 (PDF 35K)
• SI 2829 (EM) - Explanatory Memorandum to the Social Security (Contributions) (Amendment No. 5) Regulations 2006
• SI Poland - The Double Taxation Relief (Taxes on Income) (Poland) Order 2006 (PDF 1.83MB)
• SI Poland (EM) - Explanatory Memorandum to the Draft Double Taxation Relief (taxes on income) (Poland) order 2006 (PDF 67K)
• Draft SI to The Draft Double Taxation Relief (Taxes on Income) (Poland) Order 2006 (PDF 1.8MB)
• Explanatory Memorandum to The Draft Double Taxation Relief (Taxes on Income) (Poland) Order 2006 (PDF 77K)
• SI 2700 - The Insurance Premium Tax (Amendment) Regulations 2006 (PDF 674K)
• SI 2700 (EM) - Explanatory Memorandum to the Insurance Premium Tax (amendment) Regulations 2006 (PDF 19K)
• SI 2693 - The Air Passenger Duty (Rate) (Qualifying Territories) Order 2006 (PDF 18K)
• SI 2693 (EM) - Explanatory Memorandum to The Air Passenger Duty (Rate) (Qualifying Territories) Order 2006 (PDF 19K)
• SI 2689 - The Tax Credits (Claims and Notifications) (Amendment) Regulations 2006 (PDF 31K)
• SI 2689 (EM) - Explanatory Memorandum to the Tax Credits (Claims and Notifications) (amendment) Regulations 2006 (PDF 34K)
• SI 2686 - The Value Added Tax (Gaming Machines) Order 2006 (PDF 25K)
• SI 2685 - The Value Added Tax (Betting, Gaming and Lotteries) Order 2006 (PDF 26K)
• SI 2685 & SI 2686 (EM) - Explanatory Memorandum to (1) the Value Added Tax (Betting, Gaming And Lotteries) Order 2006 & (2) the Value Added Tax (Gaming Machines) Order 2006 (PDF 28K)
• SI 2684 - The Child Trust Funds (Amendment No. 2) Regulations 2006 (PDF 26K)
• SI 2684 (EM) - Explanatory Memorandum to the Child Trust Funds (Amendment no. 2) Regulations 2006 (PDF 24K)
• SI 2368 - The Tobacco Products (Amendment) Regulations 2006 (PDF 43K)
• SI 2368 (EM) - Explanatory Memorandum to the Tobacco Products (Amendment) Regulations 2006 (PDF 97K)
• SI 2367 - The Finance Act 2006 (Tobacco Products Duty: Evasion) (Appointed Day) Order 2006 (PDF 14K)
• SI 2235 - The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2006 (PDF 26K)
• SI 2235 (EM) - Explanatory Memorandum to the Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2006 (PDF 17K)
• SI 2233 - The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2006 (PDF 26K)
• SI 2233 (EM) - Explanatory Memorandum to The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2006 (PDF 24K)
• SI 2187 - The Value Added Tax (Treatment of Transactions and Special Provisions) (Amendment) Order 2006 (PDF 32K)
• SI 2187 (EM) - Explanatory Memorandum to the Value Added Tax (Treatment Of Transactions and Special Provisions) (Amendment) Order 2006 (PDF 23K)
• SI 2149 - The Finance Act 2006, section 18, (Appointed Day) Order 2006 (PDF 14K)
• SI 2004 - The Taxation of Pension Schemes (Transitional Provisions) (Amendment No.2) Order 2006 (PDF 51K)
• SI 1963 - The Taxation of Pension Schemes (Consequential Amendments) (No.2) Order 2006 (PDF 42K)
• SI 1962 - The Taxation of Pension Schemes (Transitional Provisions) (Amendment) Order 2006 (PDF 46K)
• SI 1961 - The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2006 (PDF 51K)
• SI 1960 – The Pension Schemes (Application of UK Provisions to Relevant Non-UK Schemes)(Amendment) Regulations 2006 (PDF 53K)
• SI 1959 - Investment-regulated Pension Schemes (Exception of Tangible Moveable Property) Order 2006 (PDF 41K)
• SI 1958 - The Pension Schemes (Taxable Property Provisions) Regulations 2006-09-07 (PDF 52K)
• SI 1957 - The Registered Pension Schemes (Extension of Migrant Member Relief) Regulations 2006-09-07 (PDF 40K)
• SI 1848 - The Climate Change Agreements (Miscellaneous Amendments) Regulations 2006 (PDF 19K)
• SI 1834 - The Free Zone Designations (Amendments) Order 2006 (PDF 18K)
• SI 1787 - The Tobacco Products and Excise Goods (Amendment) Regulations 2006 (PDF 28K)
• SI 1787 (EM) - Explanatory Memorandum to the Tobacco Products and Excise Goods (amendment) Regulations 2006 (PDF 24K)
• SI 1793 - The Value Added Tax (Refund of Tax) Order 2006 (PDF 15K)
• SI 1793 (EM) - Explanatory Memorandum to The Value Added Tax (Refund of Tax) Order 2006 (PDF 18K)
• SI 1750 - The Value Added Tax (Lifeboats) Order 2006 (PDF 14K)
• SI 1750 (EM) - Explanatory Memorandum to The Value Added Tax (Lifeboats) Order 2006 (PDF 23K)
• SI 1748 - The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2006 (PDF 27K)
• SI 1748 (EM) - Explanatory Memorandum to The Revenue and Customs (Complaints and Misconduct) (Amendment) Regulations 2006 (PDF 21K)
• SI 1683 - The Value Added Tax (Place of Supply of Services) (Amendment) Order 2006 (PDF 13K)
• SI 1683 (EM) - Explanatory Memorandum to the Value Added Tax (Place of Supply of Services) (Amendment) Order 2006 (PDF 14K)
• SI 1639 - The Partnerships (Restrictions on Contributions to a Trade) Regulations 2006 (PDF 26K)
• SI 1544 - The Tax Avoidance Schemes (Information) (Amendment) Regulations 2006 (PDF 21K)
• SI 1544 - (EM) - Explanatory Memorandum to The Tax Avoidance Schemes (Information) (Amendment) Regulations 2006 (PDF 28K)
• SI 1543 - The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006 (PDF 75K)
• SI 1543 (EM) - Explanatory Memorandum to The Tax Avoidance Schemes (Prescribed Descriptions Of Arrangements) Regulations 2006 (PDF 28K)
• SI 1531 - The Social Security (Categorisation of Earners) (Amendment) (Northern Ireland) Regulations 2006 (PDF 19K)
• SI 1530 - The Social Security (Categorisation of Earners) (Amendment) Regulations 2006 (PDF 19K)
• SI 1530-1531 (EM) - Explanatory Memorandum to The Social Security (Categorisation of Earners) (Amendment) Regulations 2006 (PDF 17K)
• Amendment to Board’s Order made under section 28(5) of the Income Tax Earnings and Pensions Act 2003 (PDF 18K)
• Draft SI - Explanatory Memorandum To The Climate Change Agreements (Miscellaneous Amendments) Regulations 2006 (PDF 25K)
• Draft SI - The Climate Change Agreements (Miscellaneous Amendments) Regulations 2006 (PDF 21K)
• SI 1453 - The Tax Information Exchange Agreement (Taxes on Income) (Gibraltar) Order 2006 (PDF 772K)
• SI 1472 - The Value Added Tax (Reduced Rate) Order 2006 (PDF 25K)
• SI 1472 (EM) - Explanatory Memorandum To Thevalue Added Tax (reduced Rate) Order 2006 (PDF 77K)
• SI 1465 - The Registered Pension Schemes (Authorised Reductions) Regulations 2006 (PDF 18K)
• SI 1465 (EM) - Explanatory Memorandum to the The Registered Pension Schemes (Authorised Reductions) Regulations 2006 (PDF 13K)
• Draft SI - The Real Estate Investment Trusts (Breach of Profit: Financing-Cost Ratio) Regulations 2006 (PDF 107K)
• Draft SI - The Real Estate Investment Trusts (Joint Ventures) Regulations 2006 (PDF 182K)
• Draft SI - The Real Estate Investment Trusts (Financial Statements of Group Real Estate Investment Trusts) Regulations 2006 (PDF 148K)
• Draft SI - The Real Estate Investment Trusts (Excluded Business) Regulations 2006 (PDF 99K)
• Draft SI - The Real Estate Investment Trusts (Breach of Condition) Regulations 2006 (PDF 151K)
• Draft SI - The Real Estate Investment Trusts (Assessment, Collection Recovery of Tax) Regulations 2006 (PDF 142K)
• SI 1358 - The Insurance Companies (Corporation Tax Acts) (Amendment) Order 2006 (PDF 13K)
• SI 1358 (EM) - Expalanatory Memorandum to The Insurance Companies (Corporation Tax Acts) (Amendment) Order 2006 (PDF 35K)
• SI 1348 - The Fuel-testing Pilot Projects (Biogas Project) Regulations 2006 (PDF 16K)
• SI 1348 (EM) - Explanatory Memorandum to The Fuel-testing Pilot Projects (Biogas Project) Regulations 2006 (PDF 14K)
• SI 1182 - The Investment Trusts and Venture Capital Trusts (Definition of Capital Profits, Gains or Losses) Order 2006 (PDF 25K)
• SI 1182 (EM) - Explanatory Memorandum To The Investment Trusts And Venture Capital Trusts (definition Of Capital Profits, Gains Or Losses) Order 2006 (PDF 18K)
• Draft SI - The Partnerships (Restrictions on Contributions to a Trade) Regulations 2006 (PDF 27K)
• Draft SI - Explanatory Memorandum to the Draft Partnerships (Restrictions on Contributions to a Trade) Regulations 2006 (PDF 23K)
• Draft SI - The Tax Avoidance Schemes (Information) (Amendment) Regulations 2006 (PDF 16K)
• Draft SI - Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) Regulations 2006 (PDF 62K)
• SI 1163 - The Child Tax Credit (Amendment No. 2) Regulations 2006 (PDF 20K)
• SI 1163 (EM) - Explanatory Memorandum To The Child Tax Credit (amendment No. 2) Regulations 2006 (PDF 22K)
• SI 1162 - The Income Tax (Pension Funds Pooling Schemes) (Amendment) Regulations 2006 (PDF 18K)
• SI 1162 (EM) - Explanatory Memorandum To The Income Tax (pension Funds Pooling Schemes) (amendment) Regulations 2006 (PDF 21K)
• The Civil Partnership Act 2004 (Relationships Arising Through Civil Partnership) Order 2006 (PDF 14K)
• Explanatory Memorandum to The Civil Partnership Act 2004 (Relationships Arising Through Civil Partnership) Order 2006 (PDF 15K)
• The Draft Double Taxation Relief (Taxes on Income) (Botswana) Order 2006 (PDF 112K)
• Explanatory Memorandum to The Draft Double Taxation Relief (Taxes on Income) (Botswana) Order 2006 (PDF 61K)
• The Draft Double Taxation Relief (Taxes on Income) (Japan) Order 2006 (PDF 152K)
• Explanatory Memorandum to The Draft Double Taxation Relief (Taxes on Income) (Japan) Order 2006 (PDF 101K)
• The Draft Tax Information Exchange Agreement (Taxes on Income) (Gibraltar) Order 2006 (PDF 141K)
• Explanatory Memorandum to The Draft Tax Information Exchange Agreement (Taxes on Income) (Gibraltar) Order 2006 (PDF 51K)
• SI 1058 - The Beer, Cider and Perry, Spirits, and Wine and Made-wine (Amendment) Regulations 2006 (PDF 35K)
• SI 1058 (EM) - Explanatory Memorandum to The Beer, Cider And Perry, Spirits, And Wine And Made-Wine (Amendment) Regulations 2006 (PDF 58K)
• SI 1034 - The Guardian’s Allowance Up-rating Regulations 2006 (PDF 30K)
• SI 1034 (EM) - Explanatory Memorandum to The Guardian’s Allowance Up-rating Regulations 2006 (PDF 30K)
• SI 0982 - The Finance (No. 2) Act 2005, Section 17(1), (Appointed Day) Order 2006 (PDF 17K)
• SI 0981 - The Unit Trust Schemes and Offshore Funds (Non-qualifying Investments Test) (PDF 25K)
• SI 0981 (EM) - Explanatory Memorandum to the The Unit Trust Schemes and Offshore Funds (Non-qualifying Investments Test) (PDF 19K)
• SI 0965 - The Child Benefit (Rates) Regulations 2006 (PDF 42K)
• SI 0965 (EM) - Explanatory Memorandum to The Child Benefit (Rates) Regulations 2006 (PDF 26K)
• SI 0964 - The Authorised Investment Funds (Tax) Regulations 2006 (PDF 267K)
• SI 0964 (EM) - Explanatory Memorandum to The Authorised Investment Funds (Tax) Regulations 2006 (PDF 79K)
• SI 0963 - The Tax Credits Up-rating Regulations 2006 (PDF 28K)
• SI 0963 (EM) - Explanatory Memorandum to The Tax Credits Up-rating Regulations 2006 (PDF 27K)
• SI 0959 - The Income Tax (Trading and Other Income) Act 2005 (Consequential Amendments) Order 2006 (PDF 30K)
• SI 0959 (EM) - Explanatory Memorandum to The Income Tax (Trading and Other Income) Act 2005 (Consequential Amendments) Order 2006 (PDF 23K)
• SI 0957 - The Guardian’s Allowance Up-rating Order 2006 (PDF 19K)
• SI 0957 (EM) - Explanatory Memorandum to The Guardian’s Allowance Up-rating Order 2006 (PDF 17K)
• SI 0956 - The Guardian’s Allowance Up-rating (Northern Ireland) Order 2006 (PDF 21K)
• SI 0956 (EM) - Explanatory Memorandum to The Guardian’s Allowance Up-rating (Northern Ireland) Order 2006 (PDF 18K)
• SI 0954 - The Climate Change Levy (General) (Amendment) Regulations 2006 (PDF 29K)
• SI 0954 (EM) - Explanatory Memorandum to The Climate Change Levy (General) (Amendment) Regulations 2006 (PDF 19K)
• SI 0936 - The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) (Amendment) Regulations 2006 (PDF 17K)
• SI 0936 (EM) - Explanatory Memorandum to The Loan Relationships And Derivative Contracts (Disregard And Bringing Into Account Of Profits And Losses) (Amendment) Regulations 2006 (PDF 16K)
• SI 0912 - The Energy-Saving Items Regulations 2006 (PDF 14K)
• SI 0912 (EM) - Explanatory Memorandum to the Energy-Saving Items Regulations 2006 (PDF 18K)
• SI 0883 - The Social Security (Contributions) (Amendment No. 3) Regulations 2006 (PDF 21K)
• SI 0883 (EM) - Explanatory Memorandum to the Social Security (Contributions) (Amendment No X) Regulations 2006 (PDF 23K)
• SI 0882 - The Income Tax (Exempt Amounts for Childcare Vouchers and for Employer Contracted Childcare) Order 2006 (PDF 16K)
• SI 0882 (EM) - Explanatory Memorandum to the Income Tax (Exempt Amounts for Childcare Vouchers and for Employer Contracted Childcare) Order 2006 (PDF 18K)
• SI 0876 - The Value Added Tax (Increase of Registration Limits) Order 2006 (PDF 16K)
• SI 0876 (EM) - Explanatory Memorandum to the Value Added Tax (Increase of Registration Limits) Order 2006 (PDF 17K)
• SI 0875 - The Stamp Duty Land Tax (Amendment to the Finance Act 2003) Regulations 2006 (PDF 25K)
• SI 0875 (EM) - Explanatory Memorandum to the The Stamp Duty Land Tax (Amendment to the Finance Act 2003) Regulations 2006 (PDF 16K)
• SI 0874 - The Value Added Tax (Cars) (Amendment) Order 2006 (PDF 17K)
• SI 0874 (EM) - Explanatory Memorandum to the Value Added Tax (Cars) (Amendment) Order 2006 (PDF 56K)
• SI 0872 - The Income Tax (Indexation) Order 2006 (PDF 19K)
• SI 0871 - The Capital Gains Tax (Annual Exempt Amount) Order 2006 (PDF 17K)
• SI 0869 - The Value Added Tax (Special Provisions) (Amendment) (No.2) Order 2006 (PDF 17K)
• SI 0869 (EM) - Explanatory Memorandum to the Value Added Tax (Special Provisions) (Amendment) (No.2) Order 2006 (PDF 56K)
• SI 0868 - The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2006 (PDF 23K)
• SI 0868 (EM) - Explanatory Memorandum to the Value Added Tax (Consideration For Fuel Provided For Private Use) Order 2006 (PDF 15K)
• SI 0865 - The Landfill Tax (Amendment) Regulations 2006 (PDF 18K)
• SI 0865 (EM) - Explanatory Memorandum to the Landfill Tax (Amendment) Regulations 2006 (PDF 16K)
• Avoidance using financial products: contrived hedging arrangements - Replacement of regulation 5 of Statutory Instrument 2006 No. 843 (PDF 14K)
• SI 0843 - The Loan Relationships and Derivative Contracts (Disregard and Bringing into Account of Profits and Losses) Regulations 2006 (PDF 31K)
• SI 0843 (EM) - Explanatory Memorandum to the Loan Relationships and Derivative Contracts (Disregard and Bringing Into Account of Profits and Losses) Regulations 2006 (PDF 19K)
• SI 0777 - The Income Tax (Pay As You Earn, etc.), (Amendment) Regulations 2006 (PDF 22K)
• SI 0777 (EM) - Explanatory Memorandum to the Income Tax (Pay As You Earn, etc.), (Amendment) Regulations 2006 (PDF 18K)
• SI 0776 (EM) - Explanatory Memorandum to The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2006 (PDF 319K)
• SI 0776 - The Stamp Duty Land Tax (Administration) (Amendment) Regulations 2006 (PDF 253K)
• SI 0766 (EM) - Explanatory Memorandum to the Tax Credits (Miscellaneous Amendments) Regulations 2006 (PDF 48K)
• SI 0766 - The Tax Credits (Miscellaneous Amendments) Regulations 2006(PDF 60K)
• Explanatory Memorandum to SI 0744 to 0746 (PDF 23K)
• SI 0746 - The Stamp Duty and Stamp Duty Reserve Tax (Definition of Unit Trust Scheme and Open-ended Investment Company) (Amendment) Regulations 2006 (PDF 29K)
• SI 0745 - The Taxation of Pension Schemes (Consequential Amendments) Order 2006(PDF 96K)
• SI 0744 - The Taxation of Pension Schemes (Consequential Amendments of Occupational and Personal Pension Schemes Legislation) Order 2006(PDF 217K)
• SI 0624 - The Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order 2006 (PDF 34K)
• SI 0624 (EM) - Explanatory Memorandum to Social Security (Contributions) (Re-Rating And National Insurance Funds Payments) Order 2006 (PDF 20K)
• Explanatory Memorandum to SI 0567 to 0575 and 0614 (PDF 38K)
• SI 0614 - The Registered Pension Schemes (Authorised Payments - Arrears of Pension) Regulations 2006 (PDF 18K)
• SI 0587 - The Value Added Tax (Amendment) Regulations 2006 (PDF 43K)
• SI 0587 (EM) - Explanatory Memorandum to The Value Added Tax (Amendment) Regulations 2006 (PDF 59K)
• SI 0577 - The Warehousekeepers and Owners of Warehoused Goods (Amendment) Regulations 2006 (PDF 18K)
• SI 0577 (EM) - Explanatory Memorandum to the Warehousekeepers and Owners of Warehoused Goods (Amendment) Regulations 2006 (PDF 37K)
• SI 0576 - The Social Security (Contributions) (Amendment No. 2) Regulations 2006 (PDF 53K)
• Explanatory Memorandum to SI 0576 (PDF 24K)
• SI 0575 - The Pension Protection Fund (Tax) Regulations 2006 (PDF 65K)
• SI 0574 - The Registered Pension Schemes (Authorised Surplus Payments) Regulations 2006 (PDF 25K)
• SI 0573 - The Pension Schemes (Transfers, Reorganisations and Winding Up) (Transitional Provisions) Order 2006 (PDF 47K)
• SI 0572 - The Taxation of Pension Schemes (Transitional Provisions) Order 2006 (PDF 196K)
• SI 0571 - The Registered Pension Schemes (Authorised Member Payments) (No. 2) Regulations 2006 (PDF 15K)
• SI 0570 - The Registered Pension Schemes and Overseas Pension Schemes (Electronic Communication of Returns and Information) Regulations 2006 (PDF 47K)
• SI 0569 - The Registered Pension Schemes (Splitting of Schemes) Regulations 2006 (PDF 68K)
• SI 0568 - The Registered Pension Schemes (Prescribed Manner of Determining Amount of Annuities) Regulations 2006 (PDF 26K)
• SI 0567 - The Registered Pension Schemes (Provision of Information) Regulations 2006 (PDF 79K)
• SI 0497 - The Taxation of Judicial Pensions (Consequential Provisions) Order 2006 (PDF 28K)
• SI 0498 - The Registered Pension Schemes (Block Transfers) (Permitted Membership Period) Regulations 2006 (PDF 19K)
• SI 0499 - The Registered Pension Schemes (Transfer of Sums and Assets) Regulations 2006 (PDF 45K)
• Explanatory Memorandum to SI 0497 to 0499 (PDF 39K)
• SI 0365 - The Registered Pension Schemes (Unauthorised Payments by Existing Schemes) Regulations 2006 (PDF 22K)
• SI 0365 (EM) - Explanatory Memorandum to The Registered Pension Schemes (Unauthorised Payments by Existing Schemes) Regulations 2006 (PDF 47K)
• SI 0364 - The Registered Pension Schemes (Modification of the Rules of Existing Schemes) Regulations 2006 (PDF 40K)
• Draft SI - The Authorised Investment Funds (Tax) Regulations 2006 (PDF 268K)
• Draft SI - Explanatory Memorandum to the Authorised Investment Funds (Tax) Regulations 2006 (PDF 79K)
• Draft SI - The Child Benefit (Rates) Regulations 2006 (PDF 42K)
• Draft SI - Explanatory Memorandum to the Child Benefit (Rates) Regulations 2006 (PDF 25K)
• Draft SI - The Guardian’s Allowance Up-rating (Northern Ireland) Order 2006 (PDF 21K)
• Draft SI - Explanatory Memorandum to the Guardian’s Allowance Up-rating (Northern Ireland) Order 2006 (PDF 18K)
• Draft SI - The Guardian’s Allowance Up-rating Order 2006 (PDF 19K)
• Draft SI - Explanatory Memorandum to the Guardian’s Allowance Up-rating Order 2006 (PDF 17K)
• Draft SI - The Tax Credits Up-rating Regulations 2006 (PDF 28K)
• Draft SI - Explanatory Memorandum to the Tax Credits Up-rating Regulations 2006 (PDF 27K)
• SI 0333 - The Tonnage Tax (Exception of Financial Year 2006) Order 2006 (PDF 21K)
• SI 0307 - The European Communities (Definition of Treaties)(Cooperation Agreement between the European Community and its Member States and the Swiss Confederation to Combat Fraud) Order 2006 (PDF 18K)
• SI 0243 - The Income Tax (Pay As You Earn) (Amendment) Regulations (PDF 26K)
• SI 0243 - Explanatory Memorandum to The Income Tax (Pay As You Earn) (Amendment) Regulations (PDF 16K)
• SI 0223 - The Child Benefit (General) Regulations(PDF 139K)
• SI 0223 (EM) - Explanatory Memorandum to The Child Benefit (General) Regulations 2006 (PDF 31K)
• SI 0222 - The Child Tax Credits (Amendment) Regulations (PDF 22K)
• SI 0222 (EM) - Explanatory Memorandum to The Child Tax Credit (Amendment) Regulations (PDF 27K)
• SI 0212 - The Pension Schemes (Relevant Migrant Members) Regulations 2006 (PDF 20K)
• SI 0211 - The Registered Pension Schemes (Surrender of Relevant Excess) Regulations 2006 (PDF 25K)
• SI 0210 - The Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) Regulations (PDF 18K)
• SI 2006-0209 - The Registered Pension Schemes (Authorised Payments) Regulations (PDF 26K)
• SI 0208 The Pension Schemes (Information Requirements - Qualifying Overseas Pension Schemes, Qualifying Recognised Overseas Pensions Schemes and Corresponding Relief) Regulations (PDF 27K)
• SI 0207 The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006 (PDF 52K)
• SI 0206 - The Pension Schemes (Categories of Country and Requirements for Overseas Pension Schemes and Recognised Overseas Pension Schemes) Regulations (PDF 33K)
• SI 0204 - The Guardian’s Allowance (General) (Amendment) Regulations (PDF 25K)
• SI 0203 - The Child Benefit and Guardian’s Allowance (Miscellaneous Amendments) Regulations (PDF 26K)
• SI 0203/0204 (EM) - Explanatory Memorandum to The Child Benefit And Guardian’s Allowance (Miscellaneous Amendment) Regulations 2006 and The Guardian’s Allowance (General) (Amendment) Regulations 2006 (PDF 21K)
• SI 0199 The Child Trust Funds (Amendment) Regulations 2006 (PDF 19K)
• SI 0199 (EM) Explanatory Memorandum to The Child Trust Funds (Amendment) Regulations (PDF 18K)
• SI 2006-0184 The Taxation of Chargeable Gains (Gilt-edged Securities) Order (PDF 15K)
• SI 2006 - The Social Security (Contributions) (Re-rating and National Insurance Funds Payments) Order (PDF 18K)
• SI 2006 The Social Security (Contributions)) (Re-Rating And National Insurance Funds Payments) Order Explanatory Memorandum (PDF 20K)
• Explanatory Memorandum to SI 129 to 135 (PDF 34K)
• SI 0139 - The Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) Regulations (PDF 17K)
• SI 0139 (EM) - Explanatory Memorandum to the Stamp Duty and Stamp Duty Reserve Tax (Extension of Exceptions relating to Recognised Exchanges) Regulations (PDF 14K)
• SI 0138 - The Pension Schemes (Reduction in Pension Rates) Regulations (PDF 21K)
• SI 0137 - The Registered Pension Schemes (Authorised Member Payments) Regulations(PDF 20K)
• SI 0136 - The Pension Benefits (Insurance Company Liable as Scheme Administrator) Regulations(PDF 19K)
• SI 0135 - The Registered Pension Schemes (Meaning of Pension Commencement Lump Sum) Regulations (PDF 20K)
• SI 0134 - The Registered Pension Schemes (Authorised Payments) (Transfers to the Pension Protection Fund) Regulations 2006 (PDF 15K)
• SI 0133 - The Registered Pension Schemes (Co-ownership of Living Accommodation) Regulations (PDF 23K)
• SI 0132 (PDF 16K)
  The Armed Forces and Reserve Forces (Compensation Scheme) (Excluded Benefits for Tax Purposes) Regulations
• SI 0131 - The Registered Pension Schemes (Enhanced Lifetime Allowance) Regulations 2006 (PDF 81K)
• SI 0130 - The Registered Pension Schemes (Uprating Percentages for Defined Benefits Arrangements and Enhanced Protection Limits) Regulations (PDF 36K)
• SI 0129 - The Registered Pension Schemes (Relevant Annuities) Regulations 2006 (PDF 18K)
• SI 0127 - The Social Security (Contributions) (Amendment) Regulations (PDF 21K)

• SI 2006-0127 - The Social Security (Contributions) (Amendment) Regulations - Explanatory Memorandum (PDF 19K)
• SI 0112 - The Lloyd’s Underwriters (Conversion to Limited Liability Underwriting) (Tax) Regulations (PDF 16K)
• SI 0112 (EM) - Explanatory Memorandum to the Lloyd’s Underwriters (Conversion to Limited Liability Underwriting) (Tax) Regulations (PDF 14K)
• SI 2006-0111 - The Lloyd’s Underwriters (Scottish Limited Partnerships) (Tax) (Amendment) Regulations (PDF 21K)
• SI 0111 (EM) - Explanatory Memorandum to the Lloyd’s Underwriters (Scottish Limited Partnerships) (Tax) (Amendment) Regulations (PDF 14K)