- Made under
- Finance Act 2004
- 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.
4 other provisions — procedural and definitional
s.001
Citation, commencement and application
s.002
Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005
s.003
Gross payment: exceptions from compliance obligations
s.004
Application by the Commissioners for Her Majesty’s Revenue and Customs of sums deducted under section 61 of the Finance Act 2004
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.