UK Statutory Instrument 2002 United Kingdom

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2002

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At a glance

Enforced by

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 14 other sections — procedural / definitional / commencement

s.001

These Regulations may be cited as the Income Tax (Sub-contractors...

s.001

s.1

s.002

In these Regulations “the principal Regulations” means the Income Tax...

s.002

s.2

s.003

In regulation 7A(1) after “issue” insert “, renew”.

s.003

s.3

s.004

In regulation 7B(1) after “issue” insert “, renew”.

s.004

s.4

s.005

In regulation 7C(6) in the substituted sub-paragraph (b) for “three”...

s.005

s.5

s.006

In regulation 24— (a) in paragraph (1) after “prepared by”...

s.006

s.6

s.007

In regulation 25 for “inspector” wherever it occurs substitute “authorised...

s.007

s.7

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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 …