The Income Tax (Construction Industry Scheme) (Amendment) and the Corporation Tax (Security for Payments) Regulations 2019
Made
Laid before the House of Commons
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 70A of the Finance Act 20041 and paragraph 88A of Schedule 18 to the Finance Act 19982, make the following Regulations: