UK Statutory Instrument 2007 United Kingdom

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2007

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

Citation and commencement

s.002

Amendment to the Income Tax (Construction Industry Scheme) Regulations 2005

s.003

(1) Amend regulation 10 (return and certificate if amount may...

s.004

In regulation 19 (work carried out on land owned by...

s.005

(1) Amend regulation 20 (reverse premiums) as follows.

s.006

In regulation 22 (payments in respect of property used for...

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 …

parent Act

These instruments amend, apply, or refer to this Act. They may not all create direct business obligations.

Made under

Finance Act 2004 2004 Primary Act

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