UK Statutory Instrument 2004 United Kingdom

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2004

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

Citation and commencement

s.002

Amendment to the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

s.003

In regulation 2(1)— (a) after the definition of “applicant” insert—...

s.004

In regulation 8— (a) after “within” insert— ; and

s.005

In regulation 9(1)— (a) after “within” insert— ; and

s.006

In regulations 12(1) and 13(1) for “14” substitute “17”.

s.007

(1) Amend regulation 16 as follows. (2) In paragraph (1)—...

s.008

After regulation 46 insert the following Part— PART 6 ELECTRONIC...

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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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