UK Statutory Instrument
2003
United Kingdom
The Income Tax (Sub-contractors in the Construction Industry and Employments) (Amendment) Regulations 2003
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 18 other sections — procedural / definitional / commencement
Citation, commencement and interpretation
Amendment of the
Amendment of the Sub-contractors Regulations
In regulation 2(2) (interpretation of expressions used in Chapter 4...
Amendment of the Sub-contractors Regulations
For regulation 9(2) (circumstances in which a contractor may account...
Amendment of the Sub-contractors Regulations
After regulation 10(4) (payment of amounts deducted to collector– further...
Amendment of the Sub-contractors Regulations
In regulation 14(5)(b) (formal determination of amounts payable by contractor)...
Amendment of the Sub-contractors Regulations
After regulation 41 (inspection of records of contractors) insert— Inspection...
Amendment of the Sub-contractors Regulations
After regulation 44A (electronic transmission) insert— Application by the Board...
Amendment of the Sub-contractors Regulations
Amendment of regulation 41 of the
Amendment of regulation 41 of the Employments Regulations
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
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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