UK Statutory Instrument 1991 United Kingdom

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1991

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At a glance

Enforced by

HMRC

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

Browse 16 other sections — procedural / definitional / commencement
s.001

Citation and Commencement

s.002

Interpretation

s.003

Amendments to the

s.004

For Regulation 7 there shall be substituted— Monthly payment of...

s.005

In Regulation 8— (a) for the word “month” wherever it...

s.006

In Regulation 8A— (a) for the word “month” whever it...

s.007

In Regulation 9— (a) in paragraph (1) after “Regulation 7”...

s.008

In Regulation 11 for the words “income tax months” wherever...

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Enforcement and responsible bodies

The regulators that administer or enforce this legislation.

HMRC

HM Revenue & Customs

Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …

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