Part 3 U.K. Income tax, corporation tax and capital gains tax

Chapter 3 U.K. Construction industry scheme

[F1 Liability for things done in the knowledge of deliberate failures to comply U.K.

Textual Amendments

F1 Ss. 62A-62C and cross-heading inserted (with effect from 6.4.2026) by Finance Act 2026 (c. 11), ss. 220(2), 222(1)

62C Regulations U.K.

The Commissioners may make regulations with respect to the determination, collection and recovery of amounts described in sections 62A(2) and 62B(2).]