UK Statutory Instrument 2021 United Kingdom

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021

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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.

Part 1 — Introduction

Browse 2 other sections in this Part — procedural / definitional / commencement

Part 2 — Consequential Amendments to the 2005 Regulations

Browse 7 other sections in this Part — procedural / definitional / commencement

Part 3 — Restrictions on set-off claims

Browse 1 other section in this Part — procedural / definitional / commencement

Other sections — not classified into a Part

These sections exist in the Act but the contents-of-Parts walker did not place them under a Part. Likely amendments or sections inserted out of the original Part structure.

Browse 10 other unclassified sections
s.001

Citation, commencement and effect

s.002

Interpretation

s.003

The 2005 Regulations are amended as follows.

s.004

In regulation 2 (interpretation), in the definition of “approved method...

s.005

In regulation 4 (monthly return), for “any person other than...

s.006

In regulation 18(3) (small payments), after “direct cost of materials”...

s.007

In regulation 19(3)(b) (work carried out on land owned by...

s.008

In regulation 51(4)(b) (inspection of records of contractors and sub-contractors),...

s.009

In regulation 56(8)(a) (application by the Commissioners for Her Majesty’s...

s.010

After regulation 24 (charities) of the 2005 Regulations, insert— PART4A...

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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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