- Enforced by
- HMRC
- Status
- Amended (in force with amendments)
What it defines
Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.
2 other provisions — procedural and definitional
s.001
Citation and commencement
s.002
Amendment to the Income Tax (Sub-Contractors in the Construction Industry) Regulations 1975
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.