The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2013

1. Introductory Text

2. 1. Citation, commencement and application

3. 2. Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005

4. 3. Gross payment: exceptions from compliance obligations

5. 4. Application by the Commissioners for Her Majesty’s Revenue and Customs of sums deducted under section 61 of the Finance Act 2004

6. Signature

7. Explanatory Note