- 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.
3 other provisions — procedural and definitional
s.001
Citation and commencement
s.002
Amendment of the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993
s.003
Amendment of the Income Tax (Employment) Regulations 1993
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.