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United Kingdom Statutory Instrument
These Regulations, which amend the Income Tax (Sub-Contractors in the Construction Industry) Regulations 1975, and which come into force on 19th April 1988—provide that, where a contractor has failed to make the appropriate deduction from a payment made to a sub-contractor but the Inspector is satisfied that the sub-contractor was not liable to tax or has made a tax return which took account of those payments and has paid any tax and Class 4 Social Security contributions due thereon, the Inspector, at the request of the contractor, is to direct that the amount undeducted shall not be recovered from the contractor; and provide a right of appeal for the contractor where the Collector has refused to make a direction that an amount undeducted by a contractor shall not be recovered from the contractor who claims that the failure to deduct was due to an error made in good faith or that, in spite of reasonable care, he was led to the genuine belief that the deduction was not required (regulation 3);extend the provisions for the inspection of sub-contractor payment records enabling an authorised officer to inspect such records at such time as he may reasonably require at an agreed place, or in default of agreement the place where the records are usually kept, or, if there is no such place, the contractor’s or sub-contractor’s principal place of business, as the case may be; and permit the officer to take copies of, or remove, documents (providing copies where the documents are reasonably required for the proper conduct of a business) (regulation 4);provide for interest to be payable on amounts liable to be deducted but unpaid by contractors to the Collector which are the subject of an assessment under regulation 12 of the Sub-Contractors in the Construction Industry Regulations; the interest will run from the 19th April after the fiscal year to which the assessment relates until payment (but will not run from any date earlier than 19th April 1988) and will be at the rate applicable to unpaid tax; the interest will be recoverable in the same way as amounts assessed under regulation 12 and unpaid (regulation 5);extend the provisions for the inspection of contractors' records relating to certificated sub-contractors and payments made to them by enabling an authorised officer to inspect such records at such time as he may reasonably require at an agreed place, or in default of agreement the place where the records are usually kept, or, if there is no such place, the contractor’s principal place of business; and permit the officer to take copies of, or remove, documents (providing copies where the documents are reasonably required for the proper conduct of a business) (regulation 6);provide that where, by reason of an issue or transfer of shares to a person who was not a shareholder immediately before the issue or transfer, there is a change in the control of a close company which is a private company limited by shares and which holds, or has applied for, a sub-contractor’s certificate, the company shall, within 30 days of the issue or of receiving information as to the transfer, furnish the Inspector with the name and address of the person to whom the shares were issued or transferred (regulation 7).
Published by: Queen's Printer of Acts of Parliament
Last updated:
8 December 2015
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United Kingdom Statutory Instrument
This Order grants planning permission for development in, on, under or over certain land near Bedford (the “Order land”). The Order land is shown on a map, a copy of which is available for inspection, by appointment, at the Ministry of Housing, Communities and Local Government, 2 Marsham Street, London, SW1P 4DF, and online fromwww.gov.uk.
Published by: King's Printer of Acts of Parliament
Last updated:
16 December 2025
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United Kingdom Statutory Instrument
These Regulations bring into force provisions in the Levelling-up and Regeneration Act 2023 (“the 2023 Act”) and the Planning and Infrastructure Act 2025 (“the 2025 Act”).
Published by: King's Printer of Acts of Parliament
Last updated:
29 December 2025
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United Kingdom Statutory Instrument
These Regulations amend the Town and Country Planning (Fees for Applications and Deemed Applications) Regulations 1989.
Published by: Queen's Printer of Acts of Parliament
Last updated:
7 January 2016
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United Kingdom Statutory Instrument
These Regulations amend the Infrastructure Planning (Business or Commercial Projects) Regulations 2013 to add data centres to the prescribed description of business or commercial projects (or proposed projects) for the purposes of section 35(2)(a)(ii) of the Planning Act 2008 (“the Act”).
Published by: King's Printer of Acts of Parliament
Last updated:
8 January 2026
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Welsh Statutory Instrument
These Regulations amend the Care Planning, Placement and Case Review (Wales) Regulations 2015 (“the 2015 Regulations”) and the Fostering Panels (Establishment and Functions) (Wales) Regulations 2018 (“the 2018 Regulations”).
Published by: King's Printer of Acts of Parliament
Last updated:
27 January 2026
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Scottish Statutory Instrument
These Regulations amend the Town and Country Planning (Fees for Local Reviews) (Scotland) Regulations 2025 (“the Fees for Local Reviews Regulations”).
Published by: King's Printer for Scotland
Last updated:
5 February 2026
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Scottish Statutory Instrument
These Regulations amend the Town and Country Planning (Fees for Applications) (Scotland) Regulations 2022 (“the Fees Regulations”) and the Town and Country Planning (Hazardous Substances) (Scotland) Regulations 2015.
Published by: King's Printer for Scotland
Last updated:
5 February 2026
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Welsh Statutory Instrument
Part 2 of the Housing Grants, Construction and Regeneration Act 1996 (“the Act”) makes provision as regards the terms of construction contracts. Section 106A confers power on the Welsh Ministers to exclude any description of construction contracts relating to the carrying out of construction operations in Wales from the operation of any or all of the provisions of Part 2 of the Act. This Order excludes a type of contract from the operation of one such provision.
Published by: King's Printer of Acts of Parliament
Last updated:
2 December 2014
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United Kingdom Statutory Instrument
This Order redefines the activities in relation to which the Construction Industry Training Board (the Board) exercises its functions. The Board was established on 21st July 1964 by the Industrial Training (Construction Board) Order 1964 (the 1964 Order). Its activities were redefined by the Industrial Training (Construction Board) Order 1964 (Amendment) Order 1990 (the 1990 Order).
Published by: Queen's Printer of Acts of Parliament
Last updated:
5 January 2016