UK Statutory Instrument 1996 United Kingdom

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1996

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At a glance

Enforced by

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 10 other sections — procedural / definitional / commencement

s.001

(1) These Regulations may be cited as the Income Tax...

s.001

s.1

s.002

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993...

s.002

s.2

s.003

In regulation 10 the following paragraph shall be inserted at...

s.003

s.3

s.004

(1) The paragraph set out in paragraph (2) below shall...

s.004

s.4

s.005

In regulation 17 the following paragraph shall be inserted at...

s.005

s.5

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 …