- Made under
- Finance Act 2004
- Enforced by
- HMRC
- Status
- In Force
- Penalty ceiling
- Regulated
Does it bind you?
Business-side roles with duties under this instrument.
Plus 2 duties on the regulator, Crown ministers and public bodies — folded into the section list below.
What it requires
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.
s.008
Notice of requirement
Regulated
Other duties (1) — Crown / regulator
- HMRC must provide formal notice when requiring security for tax paymentsStatutory regulator
s.011
Outcome of application for reduction in the value of security held
Regulated
Other duties (1) — Crown / regulator
- HMRC must notify you of the outcome of your security reduction requestStatutory regulator
12 other provisions
s.001
Citation and Commencement
s.002
Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005
s.003
Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005
s.004
Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005
s.005
Interpretation
s.006
Prescribed circumstances - requirement for security
s.007
Prescribed persons from whom security may be required
s.009
Date on which security is due
s.010
Application for reduction in the value of security held
s.012
Outcome of application for reduction in the value of security held: further provision
s.013
Appeals
s.014
Offence
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.