Statutory Instruments
2019 No. 384
Income Tax
Corporation Tax
The Income Tax (Construction Industry Scheme) (Amendment) and the Corporation Tax (Security for Payments) Regulations 2019
Made
27th February 2019
Laid before the House of Commons
28th February 2019
Coming into force
6th April 2019
(1)
2004 c. 12; section 70A was inserted by section 82(1)(b) of Finance Act 2019 (c. 1).
(2)
1998 c. 36; paragraph 88A was inserted by section 82(2) of Finance Act 2019.