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The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2009

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Statutory Instruments

2009 No. 2030

Income Tax

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2009

Made

22nd July 2009

Laid before the House of Commons

23rd July 2009

Coming into force

13th August 2009

The Commissioners for Her Majesty’s Revenue and Customs(1) make the following Regulations in exercise of the powers conferred by section 205 of the Finance Act 2003(2) and section 71 of the Finance Act 2004(3).

(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 a reference to the Commissioners of Inland Revenue, however expressed, is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

(2)

2003 c.14. Section 98(8) of the Finance Act 2007 (c.11) amended section 205(1) so that the Commissioners for Her Majesty’s Revenue and Customs have the power to make the Regulations.

(3)

2004 c.12. There are no relevant amendments to section 71.

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