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The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2002
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- 2002 No. 2225
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations further amend the Income Tax (Sub-contractors in the Construction Industry) Regulations (S.I. 1993/743, relevantly amended by S.I. 1998/2622 and 2001/1531). The effect of these Regulations is (a) to allow for the renewal of sub-contractors' temporary registration cards (CIS4(T)), (b) extend the period of validity of temporary registration cards from three to twelve months (or thirty six months if appropriate, which is intended to be used in exceptional cases), (c) allow for the use of system identifiers (“substitute identifying numbers”) on sub-contractors' gross payment certificates, and (d) to allow such certificates to be prepared by any authorised officer of the Commissioners of Inland Revenue (“the Board”) or by any person nominated by the Board.
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