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					<dc:identifier>http://www.legislation.gov.uk/ukpga/2004/12/section/62C</dc:identifier><dc:title>Finance Act 2004</dc:title><dc:description>An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance.</dc:description><dc:type>text</dc:type><dc:format>text/xml</dc:format><dc:language>en</dc:language><dc:publisher>Statute Law Database</dc:publisher><dc:modified>2026-07-29</dc:modified><dc:contributor>Expert Participation</dc:contributor><dct:valid>2026-07-14</dct:valid>
					
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					<ukm:PrimaryMetadata><ukm:DocumentClassification><ukm:DocumentCategory Value="primary"/><ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/><ukm:DocumentStatus Value="revised"/></ukm:DocumentClassification><ukm:Year Value="2004"/><ukm:Number Value="12"/><ukm:EnactmentDate Date="2004-07-22"/><ukm:ISBN Value="010541204X"/></ukm:PrimaryMetadata>
					

                    
									 
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				</ukm:Metadata><Primary><Body DocumentURI="http://www.legislation.gov.uk/ukpga/2004/12/body" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/12/body" NumberOfProvisions="552" RestrictStartDate="2026-07-14"><Part DocumentURI="http://www.legislation.gov.uk/ukpga/2004/12/part/3" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/12/part/3" NumberOfProvisions="152" id="part-3" RestrictExtent="E+W+S+N.I." RestrictStartDate="2026-03-18"><Number><Strong>Part 3</Strong></Number><Title>Income tax, corporation tax and capital gains tax</Title><Chapter DocumentURI="http://www.legislation.gov.uk/ukpga/2004/12/part/3/chapter/3" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/12/part/3/chapter/3" NumberOfProvisions="29" id="part-3-chapter-3" RestrictStartDate="2026-03-18"><Number>Chapter 3</Number><Title>Construction industry scheme</Title><Pblock DocumentURI="http://www.legislation.gov.uk/ukpga/2004/12/chapter/3/crossheading/liability-for-things-done-in-the-knowledge-of-deliberate-failures-to-comply" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/12/chapter/3/crossheading/liability-for-things-done-in-the-knowledge-of-deliberate-failures-to-comply" NumberOfProvisions="3" RestrictStartDate="2026-03-18" id="chapter-3-crossheading-liability-for-things-done-in-the-knowledge-of-deliberate-failures-to-comply"><Title><Addition ChangeId="key-8ecd3397516972555089077d49dea7fa-1776950071270" CommentaryRef="key-8ecd3397516972555089077d49dea7fa">Liability for things done in the knowledge of deliberate failures to comply</Addition></Title><P1group RestrictStartDate="2026-03-18" ConfersPower="true"><Title><Addition ChangeId="key-8ecd3397516972555089077d49dea7fa-1776950071270" CommentaryRef="key-8ecd3397516972555089077d49dea7fa">Regulations</Addition></Title><P1 DocumentURI="http://www.legislation.gov.uk/ukpga/2004/12/section/62C" IdURI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/62C" id="section-62C" ConfersPower="true"><Pnumber><Addition ChangeId="key-8ecd3397516972555089077d49dea7fa-1776950071270" CommentaryRef="key-8ecd3397516972555089077d49dea7fa">62C</Addition></Pnumber><P1para><Text><Addition ChangeId="key-8ecd3397516972555089077d49dea7fa-1776950071270" CommentaryRef="key-8ecd3397516972555089077d49dea7fa">The Commissioners may make regulations with respect to the determination, collection and recovery of amounts described in sections 62A(2) and 62B(2).</Addition></Text></P1para></P1></P1group></Pblock></Chapter></Part></Body></Primary><Commentaries><Commentary id="key-8ecd3397516972555089077d49dea7fa" Type="F"><Para><Text><CitationSubRef id="c5xte93h6-00024" StartSectionRef="section-62A" EndSectionRef="section-62C" URI="http://www.legislation.gov.uk/id/ukpga/2004/12/section/62A" UpTo="http://www.legislation.gov.uk/id/ukpga/2004/12/section/62C">Ss. 62A-62C</CitationSubRef> and cross-heading inserted (with effect from 6.4.2026) by <Citation URI="http://www.legislation.gov.uk/id/ukpga/2026/11" id="c5xte93h6-00025" Class="UnitedKingdomPublicGeneralAct" Year="2026" Number="11" Title="Finance Act 2026">Finance Act 2026 (c. 11)</Citation>, <CitationSubRef CitationRef="c5xte93h6-00025" id="c5xte93h6-00026" SectionRef="section-220-2" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/220/2" Operative="true">ss. 220(2)</CitationSubRef>, <CitationSubRef CitationRef="c5xte93h6-00025" id="c5xte93h6-00027" SectionRef="section-222-1" URI="http://www.legislation.gov.uk/id/ukpga/2026/11/section/222/1">222(1)</CitationSubRef></Text></Para></Commentary></Commentaries></Legislation>