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Introductory Text
PART 1 Citation and Commencement
1.These Regulations may be cited as the Income Tax (Construction...
PART 2 Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005
2.The Income Tax (Construction Industry Scheme) Regulations 2005 are amended...
3.In regulation 2(interpretation), in the definition of “contractor”, before “has”...
4.After regulation 17 (in-year repayments of provisional excess credit), insert—...
PART 3 Corporation Tax
5.Interpretation
6.Prescribed circumstances - requirement for security
7.Prescribed persons from whom security may be required
8.Notice of requirement
9.Date on which security is due
10.Application for reduction in the value of security held
11.Outcome of application for reduction in the value of security held
12.Outcome of application for reduction in the value of security held: further provision
13.Appeals
14.Offence
Signature
Explanatory Note