- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Statutory Instruments
INCOME TAX
Made
22nd February 1995
Laid before the House of Commons
27th February 1995
Coming into force
6th April 1995
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 566(1) of the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:
1. These Regulations may be cited as the Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 1995 and shall come into force on 6th April 1995.
2. In regulation 13 of the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993(2)—
(a)in paragraph (1) the words “, despite demand being made,” shall be omitted;
(b)in paragraph (6) for the words from “the amount so unpaid” to the end there shall be substituted the words
“the amount so unpaid—
shall be deemed to be an amount which the contractor was liable to pay for that income tax period in accordance with regulation 8 or 9, and
may be certified by the collector.”;
(c)paragraph (8) shall be omitted.
S. C. T. Matheson
G. H. Bush
Two of the Commissioners of Inland Revenue
22nd February 1995
(This note is not part of the Regulations)
These Regulations amend regulation 13 of the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 (S.I. 1993/743). They abolish the requirement that the collector first make a demand for amounts liable to be paid by the contractor to the collector under the Regulations before issuing notice of the specified amount to be paid by the contractor. They also remove the requirement that the specified amount should be certified by the collector as an amount of unpaid tax.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include: