The Income Tax (Construction Industry Scheme) (Amendment) and the Corporation Tax (Security for Payments) Regulations 2019 No. 384

Statutory Instruments

2019 No. 384

Income Tax

Corporation Tax

The Income Tax (Construction Industry Scheme) (Amendment) and the Corporation Tax (Security for Payments) Regulations 2019

Made

27th February 2019

Laid before the House of Commons

28th February 2019

Coming into force

6th April 2019

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 70A of the Finance Act 2004(1) and paragraph 88A of Schedule 18 to the Finance Act 1998(2), make the following Regulations:

(1)

2004 c. 12; section 70A was inserted by section 82(1)(b) of Finance Act 2019 (c. 1).

(2)

1998 c. 36; paragraph 88A was inserted by section 82(2) of Finance Act 2019.