United Kingdom Statutory Instrument
The Income Tax (Construction Industry Scheme) (Amendment) and the Corporation Tax (Security for Payments) Regulations 2019
These Regulations amend the Income Tax (Construction Industry Scheme) Regulations 2005 (S.I. 2005/2045) (the “2005 Regulations”) to enable Her Majesty’s Revenue and Customs (“HMRC”) to require security or further security for the payment of sums in respect of which a contractor is, or may be, accountable to HMRC under either section 61 of the Finance Act 2004 (ch. 12) (“FA 2004”) or the 2005 Regulations.
Document details
- Link to document on publisher's website
- The Income Tax (Construction Industry Scheme) (Amendment) and the Corporation Tax (Security for Payments) Regulations 2019 from Queen's Printer of Acts of Parliament
- Document type
- United Kingdom Statutory Instrument
- Date published
- 28 February 2019
- Last updated
- 27 February 2019
- Published by
- Queen's Printer of Acts of Parliament