Statutory Instruments 2009

To view these documents you need to use a PDF file viewer such as Adobe Reader. To save a document to your computer, right click on the link and choose the save option. View Statutory Instruments for 2008

• Draft Statutory Instrument The Enactment of Extra-Statutory Concessions (No. 2) Order 2009 (PDF 95K) (Opens new window)
• Draft Explanatory Memorandum to The Enactment of Extra-Statutory Concessions (No. 2) Order 2009 (PDF 129K) (Opens new window)
• SI 2887 - The Tax Credits (Miscellaneous Amendments) (No 2) Regulations 2009 (PDF 53K) (Opens new window)
• Explanatory Memorandum to SI 2887 - The Tax Credits (Miscellaneous Amendments) (No 2) Regulations 2009 (PDF 20K) (Opens new window)
• SI 2978 - The Value Added Tax (Amendment) (No. 4) Regulations 2009 (PDF 608K) (Opens new window)
• Explanatory Memorandum to SI 2978 - The Value Added Tax (Amendment) (No. 4) Regulations 2009 (PDF 91K) (Opens new window)
• SI 2888 - The Income Tax (Qualifying Child Care) (No. 2) Regulations 2009 (PDF 46K) (Opens new window)
• Explanatory Memorandum to SI 2888 - The Income Tax (Qualifying Child Care) (No. 2) Regulations 2009 (PDF 82K) (Opens new window)
• SI 2889 - The Lloyd's Underwriters (Tax) (Amendment) Regulations 2009 (PDF 47K) (Opens new window)
• Explanatory Memorandum to SI 2889 - The Lloyd’s Underwriters (Tax) (Amendment) Regulations 2009 (PDF 97K) (Opens new window)
• The draft Tax Credits (Excluded Companies) Regulations 2009 (Opens new window)
• The draft Tax Credits (Excluded Companies) Regulations 2009 (Explanatory Memorandum) (PDF 76K) (Opens new window)
• SI 2811 - The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2009 (PDF 43K) (Opens new window)
• SI 2810 - The Manufactured Interest (Tax) (Amendment) Regulations 2009 (PDF 38K) (Opens new window)
• Explanatory Memorandum to SI 2810/2811 - The Manufactured Interest (Tax) (Amendment) Regulations 2009 and the Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2009(PDF 101K) (Opens new window)
• SI 2797 - The Corporation Tax (Implementation of the Mergers Directive) Regulations 2009 (Opens new window)
• Explanatory Memorandum to SI 2797 - The Corporation Tax (Implementation of the Mergers Directive) Regulations 2009 (Opens new window)
• SI 2679 - The Social Security Benefit (Computation of Earnings)
  (Amendment) Regulations (Northern Ireland) 2009 (PDF 53K) (Opens new window)
• Explanatory Memorandum to SI 2679 -The Social Security Benefit (Computation of Earnings) (Amendment) Regulations (Northern Ireland) 2009 (PDF 115K) (Opens new window)
• SI 2678 - The Social Security Benefit (Computation of Earnings) (Amendment) Regulations 2009 (PDF 50K) (Opens new window)
• Explanatory Memorandum to SI 2678 -The Social Security Benefit (Computation of Earnings) (Amendment) Regulations 2009 (PDF 123K) (Opens new window)
• SI 2046 - The Gaming Duty (Amendment) Regulations 2009 (PDF 43K) (Opens new window)
• Explanatory Memorandum to SI 2046 - The Gaming Duty (Amendment) Regulations 2009 (PDF 82K) (Opens new window)
• SI 2095 - The Stamp Duty Land Tax (Use of Information Contained in Land Transaction Returns) Regulations 2009 (PDF 47K) (Opens new window)
• Explanatory Memorandum to SI 2095 - The Stamp Duty Land Tax (Use of Information Contained in Land Transaction Returns) Regulations 2009 (PDF 101K)
• SI 2094 - The Finance (No. 2) Act 2005, Sections 48(1) to 48(5), (Appointed Day) Order 2009 (PDF 35K) (Opens new window)
• SI 2093 - The Value Added Tax (Emissions Allowances) Order 2009 (PDF 46K) (Opens new window)
• Explanatory Memorandum to SI 2093 - The Value Added Tax (Emissions Allowances) Order 2009 (PDF 104K) (Opens new window)
• SI 2051 - The Aircraft Operators (Accounts and Records) (Amendment) Regulations 2009 (PDF 37K) (Opens new window)
• Explanatory Memorandum to SI 2051 - The Aircraft Operators (Accounts and Records) (Amendment) Regulations 2009 (PDF 114K) (Opens new window)
• SI 2050 - The Income and Corporation Taxes (Electronic Certificates of Deduction of Tax and Tax Credit) (Amendment) Regulations 2009 (PDF 43K) (Opens new window)
• Explanatory Memorandum to SI 2050 - The Income and Corporation Taxes (Electronic Certificates of Deduction of Tax and Tax Credit) (Amendment) Regulations 2009 (PDF 18K) (Opens new window)
• SI 2047 - The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) (Amendment) Regulations 2009 (PDF 58K) (Opens new window)
• Explanatory Memorandum to SI 2047 - The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) (Amendment) Regulations 2009 (PDF 108K) (Opens new window)
• SI 2045 - The Air Passenger Duty (Amendment) Regulations 2009 (PDF 38K) (Opens new window)
• Explanatory Memorandum to SI 2045 - The Air Passenger Duty (Amendment) Regulations 2009 (PDF 97K) (Opens new window)
• SI 2039 - The Lloyd's Underwriters (Equalisation Reserves) (Tax) Regulations 2009 (PDF 47K) (Opens new window)
• Explanatory Memorandum to SI 2039 - The Lloyd's Underwriters (Equalisation Reserves) (Tax) Regulations 2009 (PDF 100K) (Opens new window)
• SI 2037 - The Corporation Tax (Land Remediation Relief) Order 2009 (PDF 50K) (Opens new window)
• Explanatory Memorandum to SI 2037 - The Corporation Tax (Land Remediation Relief) Order 2009 (PDF 81K) (Opens new window)
• SI 2036 - The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (PDF 138K) (Opens new window)
• Explanatory Memorandum to SI 2036 - The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (PDF 2.2MB) (Opens new window)
• SI 2034 - The Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) Regulations 2009 (PDF 80K) (Opens new window)
• Explanatory Memorandum to SI 2034 - The Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) Regulations 2009(PDF 2.2MB) (Opens new window)
• SI 2032 - The Taxes and Duties (Interest Rate) (Amendment) Regulations 2009 (Opens new window)
• Explanatory Memorandum to SI 2032 - The Taxes and Duties (Interest Rate) (Amendment) Regulations 2009 (PDF 166K) (Opens new window)
• SI 2031 - The Special Annual Allowance Charge (Application to Members of Currently Relieved Non-UK Pension Schemes) Order 2009 (PDF 53K) (Opens new window)
• Explanatory Memorandum to SI 2031 - The Special Annual Allowance Charge (Application to Members of Currently Relieved Non-UK Pension Schemes) Order 2009 (PDF 88K) (Opens new window)
• SI 2030 - The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2009 (PDF 43K) (Opens new window)
• SI 2029 - The Income Tax (Pay As You Earn) (Amendment No. 2) Regulations 2009 (PDF 931K) (Opens new window)
• SI 2028 - The Social Security (Contributions) (Amendment No. 4) Regulations 2009 (PDF 57K) (Opens new window)
• Explanatory Memorandum to SI 2028, 2029 and 2030 (PDF 507K) (Opens new window)
• SI 1994 - The Individual Savings Account (Amendment No. 2 Regulations 2009 (PDF 55K) (Opens new window)
• Explanatory Memorandum to SI 1994 - The Individual Savings Account (Amendment No. 2 Regulations 2009 (PDF 108K) (Opens new window)
• SI 1989 - The Taxation of Pension Schemes (Transitional Provisions) (Amendment No.2) Order 2009 (PDF 54K) (Opens new window)
• Explanatory Memorandum to SI 1989 - The Taxation of Pension Schemes (Transitional Provisions) (Amendment No.2) Order 2009 (PDF 94K) (Opens new window)
• SI 1967 - The Value Added Tax (Amendment) (No. 3) Regulations 2009 (PDF 2.6MB)(Opens a new window)
• SI 1967(EM) - Explanatory Memorandum to The Value Added Tax (Amendment) (No. 3) Regulations 2009 (PDF 112K)(Opens a new window)
• SI 1966 - The Value Added Tax (Buildings and Land) Order 2009 (PDF 51K) (Opens new window)
• Explanatory Memorandum to SI 1966 the Value Added Tax (Buildings and Land) Order 2009 (PDF 94K) (Opens new window)
• SI 1926 - The General Insurers' Technical Provisions (Appropriate Amount) (Tax) Regulations 2009 (PDF 61K) (Opens new window)
• Explanatory Memorandum to SI 1926 the General Insurers' Technical Provisions (Appropriate Amount) (Tax) Regulations 2009 (PDF 107K) (Opens new window)
• SI 1916 - The Information Notice: Resolution of Disputes as to Privileged Communications Regulatons (PDF 50K) (Opens new window)
• Explanatory Memorandum to SI 1916 The Information Notice: Resolution of Disputes as to Privileged Communications Regulatons (PDF 50K) (Opens new window)
• SI 1890 - The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (PDF 64K) (Opens new window)
• Explanatory Memorandum to SI 1890 - The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (PDF 96K) (Opens new window)
• SI 1864 - The Capital Allowances (Environmentally Beneficial Plant and Machinery) (Amendment) Order 2009 (PDF 41K) (Opens new window)
• SI 1863 - The Capital Allowances (Energy-saving Plant and Machinery) (Amendment) Order 2009 (PDF 43K) (Opens new window)
• Draft SI - The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (PDF 63K) (Opens new window)
• Explanatory Memorandum to draft SI - The Companies Act 2006 (Consequential Amendments) (Taxes and National Insurance) Order 2009 (PDF 96K) (Opens new window)
• SI 1832 - The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No.11) 2009 (PDF 49K) (Opens new window)
• Explanatory Memorandum to SI 1832 - The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No.11) 2009 (PDF 104K) (Opens new window)
• SI 1831 - The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 10) 2009 (PDF 49K) (Opens new window)
• Explanatory Memorandum to SI 1831 - The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 10) 2009 (PDF 105K) (Opens new window)
• SI 1828 - The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 9) 2009 (Opens new window)
• Explanatory Memorandum to SI 1828, The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 9) 2009 (Opens new window) (PDF 91K)
• SI 1827 - The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 8) 2009 (Opens new window)
• Explanatory Memorandum to SI 1827 The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 8) 2009 (Opens new window) (PDF 94K)
• SI 1601 - The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 7) 2009 (PDF 50K) (Opens new window)
• Explanatory Memorandum to SI 1601 - The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 7) 2009 (PDF 104K) (Opens new window)
• SI 1462 - The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 6) 2009 (PDF 50K) (Opens new window)
• Explanatory Memorandum to SI 1462 - The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 6) 2009 (PDF 105K) (Opens new window)
• SI 1344 - The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 5) 2009 (PDF 48K) (Opens new window)
• Explanatory Memorandum to SI 1344 - The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 5) 2009 (PDF 104K) (Opens new window)
• SI 1311 The Pension Schemes (Reduction in Pension Rates) (Amendment) Regulations 2009 (PDF 47K) (Opens new window)
• Explanatory Memorandum to SI 1311 The Pension Schemes (Reduction in Pension Rates) (Amendment) Regulations 2009 (PDF 16K) (Opens new window)
• SI 1172 - The Taxation of Pension Schemes (Transitional Provisions) (Amendment) Order 2009 (PDF 49K) (Opens new window)
• Explanatory memorandum to SI 1172, The Registered Pension Schemes (Authorised Payments) Regulations and SI 1172, The Taxation of Pension Schemes (Transitional Provisions) (Amendment) Order (PDF 107K) (Opens new window)
• SI 1171 - The Registered Pension Schemes (Authorised Payments) Regulations 2009 (PDF 84K) (Opens new window)
• SI 1115 - The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 4) 2009 (Opens new window)
• Explanatory Memorandum to SI 1115, The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 4) 2009 (PDF 93K) (Opens new window)
• SI 1031 - The Value Added Tax (Increase of Registration Limits) Order 2009 (Opens new window)
• Explanatory memorandum to the Value Added Tax (increase of Registration Limits) Order (PDF 84K) (Opens new window)
• SI 751 - The Health in Preganancy Grant (Notices, Revisions and Appeals) (No.2) Regulations 2009 (PDF 63K) (Opens new window)
• Explanatory Memorandum to SI 2009 No 751 (PDF 75K) (Opens new window)
• SI 730 - The Enactment of Extra-Statutory Concessions Order 2009 (PDF 91K) (Opens new window)
• Explanatory Memorandum to the Enactment of Extra-Statutory Concessions Order 2009 (PDF 130K) (Opens new window)
• SI 697 - The Tax Credits (Miscellaneous Amendments) Regulations 2009 (PDF 48K) (Opens new window)
• Explanatory Memorandum to the Tax Credits (Miscellaneous Amendments) Regulations 2009 (PDF 100K) (Opens new window)
• SI 697 - The Social Security (Contributions) (Re-rating) Consequential Amendment Regulations 2009 (PDF 47K) (Opens new window)
• Explanatory Memorandum to SI 696 the Social Security (Contributions) (Re-rating) Consequential Amendment Regulations 2009 (PDF 102K) (Opens new window)
• SI 695 - The Income Tax (Exemption of Minor Benefits) (Revocation) Regulations 2009 (PDF 38K) (Opens new window)
• SI 695 - Explanatory Memorandum to The Income Tax (Exemption of Minor Benefits) (Revocation) Regulations 2009 (PDF 38K) (Opens new window)
• SI 0694 - The Child Trust Funds (Amendment No. 2) Regulations 2009 (PDF 39K) (Opens new window)
• Explanatory Memorandum to SI 2009 No 694 (PDF 159K) (Opens new window)
• SI 0612 - The National Insurance Contributions (Application of Part 7 of the Finance Act 2004) (Amendment) (No 2) Regulations 2009 (PDF 47K) (Opens new window)
• SI 0611 - The Tax Avoidance Schemes (Information) (Amendment) Regulations 2009 (PDF 58K) (Opens new window)
• SI 600 - The Social Security (Contributions) (Amendment No. 3) Regulations 2009 (PDF 82K) (Opens new window)
• Explanatory Memorandum to SI 2009 No 600 (PDF 127K) (Opens new window)
• SI 593 - The Social Security (Contributions) (Re-rating) Order 2009 (Opens new window)
• Explanatory Memorandum to SI 2009 No. 593 (PDF 102K) (Opens new window)
• SI 591 - The Social Security (Contributions) (Amendment No. 2) Regulations 2009 (Opens new window)
• Explanatory Memorandum to SI 2009 No. 591 (PDF 112K) (Opens new window)
• SI 0588 - The Income Tax (Pay As You Earn) (Amendment) Regulations (PDF 55K) (Opens new window)
• Explanatory Memorandum to SI 2009 No. 588 (PDF 114K) (Opens new window)
• SI 0586 - The Value Added Tax (Amendment) Regulations 2009 (PDF 57K) (Opens new window)
• Explanatory Memorandum to SI 2009 No 586 (PDF 64K) (Opens new window)
• SI 0511 - The Finance Act 2008, Schedule 41 (Appointed Day and Transitional Provisions) Order 2009 (PDF 30K)
• Statutory Instrument and Explanatory Memorandum SI 2009 No. 571 (Opens new window)
• SI 0475 - The Child Trust Funds (Amendment) Regulations 2009 (PDF 38K)
• Explanatory Memorandum to the Child Trust Funds (Amendment) Regulations 2009 (PDF 34K)
• SI 0397 - The Stamp Duty and Stamp Duty Reserve Tax (Investment and Exchanges and Clearing Houses) Regulations (No 3) 2009 (PDF 33K)
• Explanatory Memorandum to SI 0397 - Explanatory Memorandum to the Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No 3) 2009 (PDF 33K)
• SI 0405 (C. 26) - The Finance Act 2008, Section 119 (Appointed Day) Order 2009 (PDF 23K)
• SI 0404 (C. 25) - The Finance Act 2008, Schedule 36 (Appointed Day and Savings) Order 2009 (PDF 47K)
• SI 0403 (C. 24) - The Finance Act 2008, Schedule 39 (Appointed Day, Transitional Provision and Savings) Order 2009 (PDF 53K)
• SI 0402 (C. 23) - The Finance Act 2008, Schedule 37 (Appointed Day) Order 2009 (PDF 23K)
• SI 0217 - The Value Added Tax (Input Tax) (Amendment) Order 2009 (PDF 23K)
• Explanatory Memorandum to the Value Added Tax (Input Tax) (Amendment) Order 2009 (PDF 35K)
• Draft Social Security Instrument: The Enactment of Extra-Statutory Concessions Order 2009 (PDF 98K)
• Explanatory Memorandum to the Enactment of Extra-Statutory Concessions Order 2009 (PDF 38K)
• SI 0215 - The Value Added Tax (Place of Supply of Goods) Order 2009 (PDF 22K)
• Explanatory Memorandum to The Value Added Tax (Place of Supply of Goods) Order 2009 (PDF 38K)
• SI 0208 - The National Insurance contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2009 (PDF 27K)
• Explanatory Memorandum to The National Insurance contributions (Application of Part 7 of the Finance Act 2004) (Amendment) Regulations 2009 (PDF 38K)
• Draft Social Security Instrument: The Draft Guardian's Allowance Up-rating (Northern Ireland) Order 2009 (PDF 25K)
• Explanatory Memorandum to the Draft Guardian's Allowance Up-rating (Northern Ireland) Order 2009 (PDF 32K)
• Draft Social Security Instrument: The Draft Guardian's Allowance Up-rating Order 2009 (PDF 23K)
• Explanatory Memorandum to the Draft Guardian's Allowance Up-rating Order 2009 (PDF 32K)
• Draft Social Security Instrument: The Draft Revenue and Customs Appeals Order 2009 (PDF 50K)
• Explanatory Memorandum to the Draft Revenue and Customs Appeals Order 2009 (PDF 48K)
• SI 0228 - The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Isle of Man) Order 2009 (PDF 1.1MB)
• Explanatory Memorandum to the Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Isle of Man) Order 2009 (PDF 49K)
• SI 0227 - The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Netherlands) Order 2009 (PDF 2.9MB)
• Explanatory Memorandum to the Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (Netherlands) Order 2009 (PDF 113K)
• SI 0226 - The Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (France) Order 2009 (PDF 2.7MB)
• Explanatory Memorandum to the Double Taxation Relief and International Tax Enforcement (Taxes on Income and Capital) (France) Order 2009 (PDF 91K)
• SI 0219 - The Insurance Premium Tax (Amendment of Schedule 6A to the Finance Act 1994) Order 2009 (PDF 25K)
• Explanatory Memorandum to the Insurance Premium Tax (Amendment of Schedule 6A to the Finance Act 1994) Order 2009 (PDF 37K)
• Tax Credits (section 41) report (PDF 38K)
• Tax Credits (section 40) report (PDF 31K)
• The draft Tax Credits up-rating regulations 2009 (PDF 32K)
• The draft Tax Credits up-rating regulations 2009 (explanatory memorandum) (PDF 52K)
• SI 0199 - The Taxes (Interest Rate) (Amendment) Regulations 2009 (PDF 32K)
• Explanatory Memorandum to the Taxes (Interest Rate) (Amendment) Regulations 2009 (PDF 42K)
• SI 0194 - The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 2) 2009 (PDF 32K)
• Explanatory Memorandum to the Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations (No. 2) 2009 (PDF 29K)
• SI 0193 - The Air Passenger Duty (Rate) (Qualifying Territories) (Variation of Description) Order 2009 (PDF 24K)
• Explanatory Memorandum to the Air Passenger Duty (Rate) (Qualifying Territories) (Variation of Description) Order 2009 (PDF 37K)
• SI 0111 - The Social Security (Contributions) (Amendment) Regulations 2009 (PDF 52K)
• Explanatory Memorandum to the The Social Security (Contributions) (Amendment) Regulations 2009 (PDF 202K)
• Draft Social Security Instrument:The Draft Social Security (Contributions) (Re-rating) Order 2009 (PDF 35K)
• Explanatory Memorandum to Draft Social Security (Contributions) (Re-rating) Order 2009 (PDF 33K)
• Draft Social Security Instrument: The Draft Social Security (Contributions) (Amendment No. 2) Regulations 2009 PDF 26K)
• Explanatory Memorandum to The Draft Social Security (Contributions) (Amendment No. 2) Regulations 2009 (PDF 34K)
• SI 0056 - The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (PDF 994K)
• Explanatory Memorandum to the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (PDF 3.16MB)
• SI 0035 - The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations 2009 (PDF 32K)
• Explanatory Memorandum to The Stamp Duty and Stamp Duty Reserve Tax (Investment Exchanges and Clearing Houses) Regulations 2009 (PDF 29K)
• SI 0023 - The Income Tax Act 2007 (Amendment) Order 2009 (PDF 31K)
• Explanatory Memorandum to The Income Tax Act 2007 (Amendment) Order 2009 (PDF 31K)