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

Made
Laid before the House of Commons
Coming into force
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: