- Enforced by
- HMRC
- Status
- In Force
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.
2 other provisions — procedural and definitional
s.001
Citation and Commencement
s.002
Amendment to the Income Tax (Construction Industry Scheme) Regulations 2005
Connected legislation
The wider family of instruments made under the same parent Act.
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.