http://www.legislation.gov.uk/uksi/2009/2030/contents/madeThe Income Tax (Construction Industry Scheme) (Amendment) Regulations 2009Income taxTaxenKing's Printer of Acts of Parliament2011-07-04INCOME TAXThese Regulations amend the Income Tax (Construction Industry Scheme) Regulations (S.I. 2005/2045) to provide that section 108 of the Finance Act 2009 applies with modifications to surcharges under regulation 48 of those Regulations.The Income Tax (Construction Industry Scheme) (Amendment) Regulations 20091Citation, commencement and effect2Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005Statutory Instruments2009 No. 2030Income TaxThe Income Tax (Construction Industry Scheme) (Amendment) Regulations 2009Made22nd July 2009Laid before the House of Commons23rd July 2009Coming into force13th August 2009

The Commissioners for Her Majesty’s Revenue and Customs

The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c.11). Section 50 of that Act provides that a reference to the Commissioners of Inland Revenue, however expressed, is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

make the following Regulations in exercise of the powers conferred by section 205 of the Finance Act 2003

2003 c.14. Section 98(8) of the Finance Act 2007 (c.11) amended section 205(1) so that the Commissioners for Her Majesty’s Revenue and Customs have the power to make the Regulations.

and section 71 of the Finance Act 2004

2004 c.12. There are no relevant amendments to section 71.

.

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<act name="uksi">
<meta>
<identification source="#">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/uksi/2009/2030"/>
<FRBRuri value="http://www.legislation.gov.uk/id/uksi/2009/2030"/>
<FRBRdate date="2009-07-22" name="made"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/government/uk"/>
<FRBRcountry value="GB-UKM"/>
<FRBRsubtype value="regulation"/>
<FRBRnumber value="2030"/>
<FRBRname value="S.I. 2009/2030"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/uksi/2009/2030/made"/>
<FRBRuri value="http://www.legislation.gov.uk/uksi/2009/2030/made"/>
<FRBRdate date="2009-07-22" name="made"/>
<FRBRauthor href="#"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/uksi/2009/2030/made/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/uksi/2009/2030/made/data.akn"/>
<FRBRdate date="2024-11-27Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<lifecycle source="#">
<eventRef refersTo="#made" date="2009-07-22" eId="date-made" source="#"/>
<eventRef refersTo="#laid" date="2009-07-23" eId="date-laid-1" source="#united-kingdom-parliament"/>
<eventRef refersTo="#coming-into-force" date="2009-08-13" eId="date-cif-1" source="#"/>
</lifecycle>
<analysis source="#">
<restrictions source="#">
<restriction href="#d24e67" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#d24e72" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
</restrictions>
<otherAnalysis source=""/>
</analysis>
<references source="#">
<TLCOrganization eId="united-kingdom-parliament" href="" showAs="UnitedKingdomParliament"/>
<TLCEvent eId="made" href="" showAs="Made"/>
<TLCEvent eId="laid" href="" showAs="Laid"/>
<TLCEvent eId="cif" href="" showAs="ComingIntoForce"/>
<TLCLocation eId="extent-e+w+s+ni" href="" showAs="E+W+S+N.I."/>
</references>
<proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#">
<dc:identifier>http://www.legislation.gov.uk/uksi/2009/2030/contents/made</dc:identifier>
<dc:title>The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2009</dc:title>
<dc:subject>Income tax</dc:subject>
<dc:subject>Tax</dc:subject>
<dc:language>en</dc:language>
<dc:publisher>King's Printer of Acts of Parliament</dc:publisher>
<dc:modified>2011-07-04</dc:modified>
<dc:subject scheme="SIheading">INCOME TAX</dc:subject>
<dc:description>These Regulations amend the Income Tax (Construction Industry Scheme) Regulations (S.I. 2005/2045) to provide that section 108 of the Finance Act 2009 applies with modifications to surcharges under regulation 48 of those Regulations.</dc:description>
<ukm:SecondaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="secondary"/>
<ukm:DocumentMainType Value="UnitedKingdomStatutoryInstrument"/>
<ukm:DocumentStatus Value="final"/>
<ukm:DocumentMinorType Value="regulation"/>
</ukm:DocumentClassification>
<ukm:Year Value="2009"/>
<ukm:Number Value="2030"/>
<ukm:Made Date="2009-07-22"/>
<ukm:Laid Date="2009-07-23" Class="UnitedKingdomParliament"/>
<ukm:ComingIntoForce>
<ukm:DateTime Date="2009-08-13"/>
</ukm:ComingIntoForce>
<ukm:ISBN Value="9780111483787"/>
</ukm:SecondaryMetadata>
<ukm:Notes>
<ukm:Note IdURI="http://www.legislation.gov.uk/id/uksi/2009/2030/notes"/>
<ukm:Alternatives>
<ukm:Alternative Date="2009-07-23" URI="http://www.legislation.gov.uk/uksi/2009/2030/pdfs/uksiem_20092030_en.pdf" Title="Explanatory Memorandum"/>
</ukm:Alternatives>
</ukm:Notes>
<ukm:Alternatives>
<ukm:Alternative Date="2009-07-23" URI="http://www.legislation.gov.uk/uksi/2009/2030/pdfs/uksi_20092030_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="2"/>
<ukm:BodyParagraphs Value="2"/>
<ukm:ScheduleParagraphs Value="0"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</proprietary>
</meta>
<coverPage>
<block name="title">
<docTitle>The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2009</docTitle>
</block>
<toc>
<tocItem level="1" href="http://www.legislation.gov.uk/uksi/2009/2030/regulation/1/made" ukl:Name="ContentsItem">
<inline name="tocNum">1</inline>
<inline name="tocHeading">Citation, commencement and effect</inline>
</tocItem>
<tocItem level="1" href="http://www.legislation.gov.uk/uksi/2009/2030/regulation/2/made" ukl:Name="ContentsItem">
<inline name="tocNum">2</inline>
<inline name="tocHeading">Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005</inline>
</tocItem>
</toc>
</coverPage>
<preface eId="preface">
<block name="banner">Statutory Instruments</block>
<block name="number">
<docNumber>2009 No. 2030</docNumber>
</block>
<container name="subjects">
<container name="subject">
<block name="subject">
<concept refersTo="#">Income Tax</concept>
</block>
</container>
</container>
<block name="title">
<docTitle>The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2009</docTitle>
</block>
<container name="dates">
<block name="madeDate" refersTo="#date-made">
<span>Made</span>
<docDate date="2009-07-22">22nd July 2009</docDate>
</block>
<block name="laidDate" refersTo="#date-laid-1">
<span>Laid before the House of Commons</span>
<docDate date="2009-07-23">23rd July 2009</docDate>
</block>
<block name="commenceDate" refersTo="#date-cif-1">
<span>Coming into force</span>
<docDate date="2009-08-13">13th August 2009</docDate>
</block>
</container>
</preface>
<preamble>
<formula name="enactingText">
<p>
The Commissioners for Her Majesty’s Revenue and Customs
<authorialNote class="footnote" eId="f00001" marker="1">
<p>
The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act
<ref eId="c00002" href="http://www.legislation.gov.uk/id/ukpga/2005/11">2005 (c.11)</ref>
. Section 50 of that Act provides that a reference to the Commissioners of Inland Revenue, however expressed, is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
</p>
</authorialNote>
make the following Regulations in exercise of the powers conferred by section 205 of the Finance Act 2003
<authorialNote class="footnote" eId="f00002" marker="2">
<p>
<ref eId="c00003" href="http://www.legislation.gov.uk/id/ukpga/2003/14">2003 c.14</ref>
. Section 98(8) of the
<ref eId="c00004" href="http://www.legislation.gov.uk/id/ukpga/2007/11">Finance Act 2007 (c.11)</ref>
amended section 205(1) so that the Commissioners for Her Majesty’s Revenue and Customs have the power to make the Regulations.
</p>
</authorialNote>
and section 71 of the Finance Act 2004
<authorialNote class="footnote" eId="f00003" marker="3">
<p>
<ref eId="c00005" href="http://www.legislation.gov.uk/id/ukpga/2004/12">2004 c.12</ref>
. There are no relevant amendments to section 71.
</p>
</authorialNote>
.
</p>
</formula>
</preamble>
</act>
</akomaNtoso>