- 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.
5 other provisions — procedural and definitional
s.001
(1) These Regulations may be cited as the Income Tax...
s.002
The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993...
s.003
In regulation 10 the following paragraph shall be inserted at...
s.004
(1) The paragraph set out in paragraph (2) below shall...
s.005
In regulation 17 the following paragraph shall be inserted at...
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.