UK Statutory Instrument 2001 United Kingdom

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2001

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

Citation and commencement

s.002

Interpretation

s.003

Amendments to the

s.004

In regulation 25 after paragraph (1) there shall be inserted...

s.005

In regulation 33— (a) in paragraph (1) after “regulation 34(2)”...

s.006

After regulation 34 the following regulation shall be inserted— Alternative...

s.007

(1) Regulation 37A shall be amended as follows.

s.008

(1) Regulation 40A shall be amended as follows:

s.009

In Schedule 1 after the form designated “Form CIS5 Reverse”...

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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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