http://www.legislation.gov.uk/uksi/1993/743/contents/made

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

Income tax

King's Printer of Acts of Parliament

2017-04-03

INCOME TAX

These Regulations consolidate the Regulations relating to sub-contractors in the construction industry. In addition to minor and drafting amendments, they make the following changes of substance:—The particulars to be contained in a deduction certificate are set out in detail (regulation 7(2));Regulation 12 contains provisions relating to a certificate under that regulation for use in connection with proceedings for recovery (regulation 12(5) to (8));Where records are maintained by computer, the person required to make them available for inspection shall provide facilities for obtaining information from them (regulation 41(9)).

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.2(1) (defns. of applicant education and NHS)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.3(2)(a)

reg.3(2)(b)

(c)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.2(1) (defns. of section 559 section 561 section 562â€œ and section 563)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.3(2)(d)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.2(1) (defn. of user)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.3(2)(e)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.2(02) (defn. of construction contract payments)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.3(3)(a)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.2(02) (defns. of the qualifying period registration card relevant payments and a relevant person in relation to the company)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.3(3)(b)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.2(4)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.3(4)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.3

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg. 4

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.5

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg. 5

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.6

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.6

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.7(1)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.7(2)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.7(2)(a)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.7(3)(a)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.7(2)(b)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.7(3)(b)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.7(2)(c)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.7(3)(c)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.7(2)(h)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.7(3)(e)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.7(3)-(5)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.7(4)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

regs.7A-7E

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.8(1)

(2)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.11

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.9

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.13(12)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.10

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.20

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg. 11

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.20A

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.12

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.20B (Pt.IIA)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.13

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

regs.21A

21B

21C

21D

21E

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.14

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.22(1)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.15(2)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.22(2)

(3)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.15(3)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.22(4)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.15(4)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.23(1)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.16(2)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.23(2)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.16(3)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.23(3)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.16(4)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

regs.23A

23B

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.17

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.24(1)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.18(2)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.24(2)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.18(3)(a)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.24(2)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.18(3)(b)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.24(2)(c)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.18(3)(c)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.24(3)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.18(4)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.24(4)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.18(5)(a)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.24(4)(c)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.18(5)(b)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.24(5)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.18(6)(a)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.24(5)(b)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.18(6)(b)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.24(5)(j)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.18(6)(c)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.24(6)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.18(7)(a)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.24(6)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.18(7)(b)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.24(6)(a)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.18(7)(c)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.24(6)(g)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.18(7)(d)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.24(7)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.18(8)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.25(1)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.19(2)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.25(2)

(3)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.19(3)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.26

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.20

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.28

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.21

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.29(1)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.22(2)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.29(2)(c)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.22(3)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.29(3)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.22(4)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.30

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.23

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.32

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.24

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.33(2)(a)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.25(2)(a)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.33(2)(a)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.25(2)(b)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.33(2)(b)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.25(3)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.35

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.26

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.36

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.27

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.37

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.28

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.37A

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.29

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.38

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.30(2)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.38(a)(i)(ii)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.30(3)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.38(a)(iv)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.30(4)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.38(a)(v)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.30(5)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.38(a)(vi)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.30(3)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.39

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.31

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.40

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.32

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.40A

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.33

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.41(2)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.34(2)(a)

(b)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.41(2)(a)(iii)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.34(2)(c)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.41(3)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.34(3)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.41(4A)

(4B)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.34(4)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.41(5)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.34(5)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.41(6)

(8)

(10)

(14)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.34(6)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.44A

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.35

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.45(2)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.36

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

Schs.1

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.38

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

Sch.AI

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

reg.37

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg 2

The Income Tax (Sub-contractors in the Construction Industry and Employments) (Amendment) Regulations 2003

regs 2

Income Tax (Sub contractors in the Construction Industry) Regs

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg 9

The Income Tax (Sub-contractors in the Construction Industry and Employments) (Amendment) Regulations 2003

regs 2

Income Tax (Sub contractors in the Construction Industry) Regs

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg 10

The Income Tax (Sub-contractors in the Construction Industry and Employments) (Amendment) Regulations 2003

regs 2

Income Tax (Sub contractors in the Construction Industry) Regs

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg 14

The Income Tax (Sub-contractors in the Construction Industry and Employments) (Amendment) Regulations 2003

regs 2

Income Tax (Sub contractors in the Construction Industry) Regs

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg 41

The Income Tax (Sub-contractors in the Construction Industry and Employments) (Amendment) Regulations 2003

regs 2

Income Tax (Sub contractors in the Construction Industry) Regs

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg 41A

The Income Tax (Sub-contractors in the Construction Industry and Employments) (Amendment) Regulations 2003

regs 2

Income Tax (Sub contractors in the Construction Industry) Regs

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg 44B

The Income Tax (Sub-contractors in the Construction Industry and Employments) (Amendment) Regulations 2003

regs 2

Income Tax (Sub contractors in the Construction Industry) Regs

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg 2 defn(s)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2004

regs 2

Income Tax (Sub contractors in the Construction Industry) Regs

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg 8

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2004

regs 2

Income Tax (Sub contractors in the Construction Industry) Regs

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg 9

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2004

regs 2

Income Tax (Sub contractors in the Construction Industry) Regs

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

regs 12

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2004

regs 2

Income Tax (Sub contractors in the Construction Industry) Regs

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg 16

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2004

regs 2

Income Tax (Sub contractors in the Construction Industry) Regs

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

regs 47–54 (Pt 6)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2004

regs 2

Income Tax (Sub contractors in the Construction Industry) Regs

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.2

The Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 1999

reg.3

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.21

The Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 1999

reg.4(2)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.21

The Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 1999

reg.5

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.216

The Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 1999

reg.6

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.23A

The Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 1999

reg 7

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.41 am. and

The Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 1999

reg.8

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

Sch.1

The Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 1999

reg.10

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

Sch.AI

The Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 1999

reg.9

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.10(5)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1996

reg.3

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.13(7A)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1996

reg. 4

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.17(3)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1996

reg. 5

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.18(5)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1996

reg. 4

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

The Working Tax Credit (Payment by Employers) Regulations 2002

reg 7

Income Tax (Sub contractors in the Construction Industry) Regs

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg 7A

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2002

reg 3

Income Tax (Sub contractors in the Construction Industry) Regs

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg 7B

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2002

reg 4

Income Tax (Sub contractors in the Construction Industry) Regs

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg 7C

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2002

reg 5

Income Tax (Sub contractors in the Construction Industry) Regs

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg 24

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2002

reg 6

Income Tax (Sub contractors in the Construction Industry) Regs

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg 25

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2002

reg 7

Income Tax (Sub contractors in the Construction Industry) Regs

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg. 23A(4)

The Secretaries of State for Education and Skills and for Work and Pensions Order 2002

Sch.

para. 24

art. 1(2)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg 24

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2001

reg 3

Income Tax (Sub contractors in the Construction Industry) Regs

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg 25

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2001

reg 4

Income Tax (Sub contractors in the Construction Industry) Regs

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg 33

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2001

reg 5

Income Tax (Sub contractors in the Construction Industry) Regs

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg 34A

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2001

reg 6

Income Tax (Sub contractors in the Construction Industry) Regs

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg 37A

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2001

reg 7

Income Tax (Sub contractors in the Construction Industry) Regs

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg 40A

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2001

reg 8

Income Tax (Sub contractors in the Construction Industry) Regs

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

Sch 1 Forms CIS5(Partner) Face CIS5 (Partner) Reverse

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2001

reg 9

Income Tax (Sub contractors in the Construction Industry) Regs

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.10(5)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1996

reg.3

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.13(7A)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1996

reg. 4

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.17(3)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1996

reg. 5

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.18(5)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1996

reg. 4

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.13(1)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 1995

reg.2(a)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.13(6)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 1995

reg.2(b)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.13(8)

The Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 1995

reg.2(c)

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.9(2)

The Income Tax (Sub–contractors in the Construction Industry) (Amendment) Regulations 1995

reg.2

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.9 defn(s).

The Income Tax (Sub-contractors in the Construction Industry and Employments) (Amendment) Regulations 2000

reg.2

Income Tax (Sub contractors in the Construction Industry) Regs

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

Regulations

The Income Tax (Construction Industry Scheme) Regulations 2005

Sch. 2

reg. 60

Sch. 1

reg. 1

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.9

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1999

reg.2

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

reg.9

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2000

reg.2

Income Tax (Sub contractors in the Construction Industry) Regs

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

Sch.41

The Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 2000

reg.2

Income Tax (Sub contractors in the Construction Industry) Regs

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

PART IINTRODUCTORY

1Citation and commencement

2Interpretation

PART IIPAYMENTS TO SUB-CONTRACTORS TO WHICH SECTION 559 APPLIES

3Interpretation of Part II

4Multiple contractors

5Record of individual payment made and of amount deducted

6First payment in year to user of form 714S

7Deduction certificate to be given to sub-contractor

8Monthly payment of amounts deducted to collector

9Quarterly payment of amounts deducted to collector

10Payment of amounts deducted to collector—further provisions

11Return by contractor at end of year

12Notice and certificate in case of contractor failing to pay amounts deducted to collector

13Notice of specified amount and certificate in case of contractor failing to pay amounts deducted to collector

14Formal determination of amounts payable by contractor

15Interest on amounts overdue which have been formally determined

16Interest on amounts overdue—general

17Interest on amounts overdue—further provisions

18Interest on amounts overpaid

19Recovery of amounts deducted

20Repayment of excess credit

PART IIISUB-CONTRACTOR'S TAX CERTIFICATES, VOUCHERS AND GUARANTEES

21Powers of inspectors

22Absence abroad—evidence of living outside the United Kingdom

23Absence abroad—evidence of compliance with tax obligations

24Forms of sub-contractor’s tax certificate

25Issue of sub-contractor’s tax certificate

26Validity of sub-contractor’s tax certificate

27Renewal of sub-contractor’s tax certificate

28Production for inspection and surrender of sub-contractor’s tax certificate

29Form of voucher

30Restriction on issue of further vouchers in certain circumstances

31Surrender of voucher

32Guarantees

PART IVPAYMENTS TO SUB-CONTRACTORS USING SUB-CONTRACTOR'S TAX CERTIFICATES

33Production and verification of sub-contractor’s tax certificate

34Alternative procedure for verification of sub-contractor’s tax certificate held by company

35Delivery of voucher by sub-contractor who is an individual or a partner in a firm

36Delivery of voucher by sub-contractor to whom section 561(4) of the Taxes Act applies

37Delivery of voucher by sub-contractor which is a company

38Completion and signature of voucher

39Return of vouchers

40Return of payments made without deduction to be made and records of such payments to be kept

PART VSUPPLEMENTAL

41Inspection of records of contractors and sub-contractors

42Information as to change in control of close company

43Death of contractor

44Service by post

45Revocations

46General savings

SCHEDULE 1FORMS OF SUB-CONTRACTOR'S TAX CERTIFICATES AND VOUCHERS

SCHEDULE 2FORMS OF GUARANTEE

SCHEDULE 3REVOCATIONS

1993 No. 743

INCOME TAX

The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

Made16th March 1993

Laid before the House of Commons16th March 1993

Coming into force6th April 1993

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 561(5), 562(3)(b), (5)(c) and (11), 563(3)(c) and (7) and 566 of the Income and Corporation Taxes Act 19881 and by section 98A(1) of the Taxes Management Act 19702, hereby make the following Regulations: