UK Statutory Instrument 1999 United Kingdom

The Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 1999

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

Citation and commencement

s.002

Interpretation

s.003

Amendments to the

s.004

(1) Regulation 21C shall be amended as follows.

s.005

In regulation 21D(1)(c) for the words from “contract payments” where...

s.006

In regulation 21E– (a) in paragraphs (1)(a) and (b) and...

s.007

In regulation 23A(4) for “2” there shall be substituted “(2)”....

s.008

In regulation 41(4B)– (a) for the words “contract payments, or...

s.009

In Schedule A1 (which specifies the bodies designated as those...

s.010

In Schedule 1– (a) in the form designated CIS24, on...

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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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