- 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.
7 other provisions — procedural and definitional
s.001
These Regulations may be cited as the Income Tax (Sub-contractors...
s.002
In these Regulations “the principal Regulations” means the Income Tax...
s.003
In regulation 7A(1) after “issue” insert “, renew”.
s.004
In regulation 7B(1) after “issue” insert “, renew”.
s.005
In regulation 7C(6) in the substituted sub-paragraph (b) for “three”...
s.006
In regulation 24— (a) in paragraph (1) after “prepared by”...
s.007
In regulation 25 for “inspector” wherever it occurs substitute “authorised...
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.