United Kingdom Statutory Instrument
The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2001
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.
Document details
- Link to document on publisher's website
- The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2001 from Queen's Printer of Acts of Parliament
- Document type
- United Kingdom Statutory Instrument
- Date published
- 24 April 2001
- Last updated
- 19 January 2016
- Published by
- Queen's Printer of Acts of Parliament