UK Statutory Instrument 1998 United Kingdom

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

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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 76 other sections — procedural / definitional / commencement
s.001

Citation, commencement and effect

s.002

Interpretation

s.003

Amendments to Part I of the

s.004

Amendments to Part II of the principal Regulations

s.005

Regulation 5 shall be omitted.

s.006

Regulation 6 shall be omitted.

s.007

(1) Regulation 7 shall be amended as follows.

s.008

(1) After regulation 7 the following regulations shall be inserted—...

s.009

Regulation 11 shall cease to have effect in relation to...

s.010

In regulation 13, in paragraph (12), for “11” there shall...

s.011

Regulation 20 shall cease to have effect except in relation...

s.012

After regulation 20 the following regulation shall be inserted— In-year...

s.013

Insertion of new Part IIA into the principal Regulations

s.014

Amendments to Part III of the principal Regulations

s.015

(1) Regulation 22 shall be amended as follows.

s.016

(1) Regulation 23 shall be amended as follows.

s.017

After regulation 23 the following regulations shall be inserted— Evidence...

s.018

(1) Regulation 24 shall be amended as follows.

s.019

(1) Regulation 25 shall be amended as follows.

s.020

(1) For regulation 26 the following regulation shall be substituted—...

s.021

In regulation 28, for the word “user” wherever occurring there...

s.022

(1) Regulation 29 shall be amended as follows.

s.023

Regulation 30 shall be omitted.

s.024

Regulation 32 shall be omitted.

s.025

Amendments to Part IV of the principal Regulations

s.026

For regulation 35 the following regulation shall be substituted— Delivery...

s.027

Regulation 36 shall be omitted.

s.028

Regulation 37 shall be omitted.

s.029

After regulation 37 the following regulation shall be inserted— Completion...

s.030

(1) Regulation 38 shall be amended as follows.

s.031

In regulation 39— (a) before the word “vouchers” there shall...

s.032

Regulation 40 shall cease to have effect in relation to...

s.033

Amendments to Part V of the principal Regulations

s.034

(1) Regulation 41 shall be amended as follows.

s.035

After regulation 44 the following regulation shall be inserted— Electronic...

s.036

In regulation 45, paragraph (2) shall be omitted.

s.037

Amendments to the Schedules to the principal Regulations

s.038

For Schedules 1 and 2, the following Schedule shall be...

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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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