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The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2001
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- UK Statutory Instruments
- 2001 No. 1531
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations further amend the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 (S.I. 1993/743). The effect of these Regulations is to allow a sub-contractor’s tax certificate in the form CIS5 (Partner)—equivalent to the CIS5 for companies—to be issued to certain partners in firms of sub-contractors.
The Regulatory Impact Assessment for these Regulations can be obtained from Inland Revenue (Personal Tax), Room 84, New Wing, Somerset House, Strand, London WC2R 1LB, or from website: www.inlandrevenue.gov.uk.
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