http://www.legislation.gov.uk/uksi/1993/743/regulation/5/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 562“ 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(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.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.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
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.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
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.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(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.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)(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(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.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
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 41A
The Income Tax (Sub-contractors in the Construction Industry and Employments) (Amendment) Regulations 2003
regs 2
7
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
8
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
8
Income Tax (Sub contractors in the Construction Industry) Regs
The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993
reg.21
C
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
D
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
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. 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 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
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
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
PART IIPAYMENTS TO SUB-CONTRACTORS TO WHICH SECTION 559 APPLIES
Record of individual payment made and of amount deducted5
1
On the making of any payment to which section 559 applies the contractor shall record, on a form provided or authorised by the Board, the particulars specified in paragraph (2) regarding that payment.
2
The particulars specified in this paragraph are—
a
the name and address of the sub-contractor to whom, or to whose nominee, the payment is made,
b
if the payment is made to a nominee, the name and address of the nominee,
c
the date of the payment,
d
the amount of the payment before any deduction is made under section 559,
e
the amount, if any, included in the payment which the contractor has reason to be satisfied represents the direct cost to any person of materials used or to be used in carrying out the construction operations to which the contract under which the payment is made relates,
f
the amount from which section 559 requires a sum to be deducted, and
g
the amount so deducted.