The Income Tax (Construction Industry Scheme) (Amendment No. 2) Regulations 2008 No. 1282

Statutory Instruments

2008 No. 1282

Income Tax

The Income Tax (Construction Industry Scheme) (Amendment No. 2) Regulations 2008

Made

12th May 2008

Laid before the House of Commons

13th May 2008

Coming into force

3rd June 2008

The Commissioners for Her Majesty’s Revenue and Customs(1) make the following Regulations in exercise of the powers conferred by paragraphs 4(3), 8(2) and 12(2) of Schedule 11 to the Finance Act 2004(2):

(1)

The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c.11). Section 50 of that Act provides that in so far as it is appropriate in consequence of section 5, a reference in an enactment, however expressed, to the Commissioners of Inland Revenue is to be treated as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

(2)

2004 c. 12.