- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021
You are here:
- Offerynnau Statudol y Deyrnas Unedig
- 2021 No. 321
- Introduction
Pa Fersiwn
Dewisiadau Agor
Rhagor o Adnoddau
Status:
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). Dim ond ar ei ffurf wreiddiol y mae’r eitem hon o ddeddfwriaeth ar gael ar hyn o bryd.
Statutory Instruments
2021 No. 321
Income Tax
The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021
Made
15th March 2021
Laid before House of Commons
16th March 2021
Coming into force
6th April 2021
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations pursuant to section 1(1) and (2) of the Provisional Collection of Taxes Act 1968(1) and a resolution passed by the House of Commons on 9th March 2021(2), and in exercise of the powers conferred by section 136(1) of the Finance Act 2002(3) and sections 62(3), (6) and (7) and 73(1) and (3) of the Finance Act 2004(4), and now exercisable by them(5).
(1)
1968 c. 2 (“the 1968 Act”).
(2)
Budget resolution no 27, recorded in the House of Commons Votes and Proceedings for the 9th March 2021. The resolution contains a declaration that it is expedient in the public interest that the resolution should have statutory effect under the provisions of the 1968 Act. Section 1(3) to (5) of the 1968 Act set out the circumstances in which the resolution will cease to have statutory effect. By virtue of section 1(5), the resolution will cease to have effect once provisions corresponding to those are enacted by the next Finance Act. The resolution will in any case cease to have effect after 9th October 2021 by virtue of section 1(3). Section 1 of the 1968 Act was relevantly amended by section 88(1) to (7) of the Finance Act 2011 (c. 11). Other relevant amendments to section 1(3) to (5) of the 1968 Act were made by section 60 of the Finance Act 1968 (c. 44), section 205(5) of the Finance Act 1993 (c. 34) and section 112(1) of the Finance Act 2007 (c. 11).
(3)
(4)
2004 c. 12 (“the 2004 Act”).
(5)
The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs (“HMRC”) by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11) (“the 2005 Act”). Section 50(1) of the 2005 Act provides that a reference to the Commissioners of Inland Revenue, however expressed, shall be taken as a reference to the Commissioners for HMRC. Subsection (2) of section 7 of the 2005 Act provides that, in connection with former Inland Revenue functions, a function conferred by an enactment (in whatever terms) on any of the persons specified in subsection (3) of that section shall vest in an officer of Revenue and Customs. The persons specified in subsection (3) include “an officer of the Board of Inland Revenue”. Section 50(2) of the 2005 Act provides that, in so far as is appropriate in consequence of section 7, a reference in an enactment to any of the persons specified in section 7(3), including “an officer of the Board of Inland Revenue” shall be taken as a reference to an officer of Revenue and Customs.
Options/Cymorth
Print Options
Official printed copies
PrintThe Whole Instrument
PrintThis Introductory Text only
Mae deddfwriaeth ar gael mewn fersiynau gwahanol:
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Dewisiadau Agor
Dewisiadau gwahanol i agor deddfwriaeth er mwyn gweld rhagor o gynnwys ar y sgrin ar yr un pryd
Memorandwm Esboniadol
Mae Memoranda Esboniadol yn nodi datganiad byr o ddiben Offeryn Statudol ac yn rhoi gwybodaeth am ei amcan polisi a goblygiadau polisi. Maent yn ceisio gwneud yr Offeryn Statudol yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol, ac maent yn cyd-fynd ag unrhyw Offeryn Statudol neu Offeryn Statudol Drafft a gyflwynwyd ger bron y Senedd o Fehefin 2004 ymlaen.
Rhagor o Adnoddau
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
- y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
- rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
- manylion rhoi grym a newid cyffredinol
- pob fformat o’r holl ddogfennau cysylltiedig
- slipiau cywiro
- dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
Rhagor o Adnoddau
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
- y PDF print gwreiddiol y fel gwnaed fersiwn a ddefnyddiwyd am y copi print
- slipiau cywiro
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys
- rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
- manylion rhoi grym a newid cyffredinol
- pob fformat o’r holl ddogfennau cysylltiedig
- dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
Mae’r holl gynnwys ar gael dan Drwydded Llywodraeth Agored v3.0 ac eithrio ble nodir yn wahanol. Yn ychwanegol mae’r safle hwn â chynnwys sy’n deillio o EUR-Lex, a ailddefnyddiwyd dan delerau Penderfyniad y Comisiwn 2011/833/EU ar ailddefnyddio dogfennau o sefydliadau’r UE. Am ragor o wybodaeth gweler ddatganiad cyhoeddus Swyddfa Gyhoeddiadau’r UE ar ailddefnyddio.