UK Statutory Instrument 2008 United Kingdom

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2008

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

Citation and commencement

s.002

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

s.003

In regulation 2 (interpretation), insert the following definitions in the...

s.004

In paragraph (3)(b) of regulation 7 (payment, due date for...

s.005

In paragraph (4) of regulation 8 (quarterly tax periods), omit...

s.006

(1) Regulation 11 (notice and certificate if amount may be...

s.007

(1) Regulation 16 (recovery of amounts unpaid and interest) is...

s.008

(1) Regulation 57 (certificate that sum due) is amended as...

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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 …

Connected legislation

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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