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Scottish Statutory Instrument
Under section 71 of the Control of Pollution Act 1974, the Scottish Ministers may give guidance on appropriate methods for minimising noise (which includes vibration) by approving codes of practice.
Published by: Queen's Printer for Scotland
Last updated:
4 July 2011
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United Kingdom Statutory Instrument
This Order brings into force sections 131 to 140 (relocation grants) of the Housing Grants, Construction and Regeneration Act 1996, other than the provisions conferring powers to make subordinate legislation and to give guidance which have already been commenced.
Published by: Queen's Printer of Acts of Parliament
Last updated:
4 July 2011
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United Kingdom Statutory Instrument
This Order brings into force in Scotland on 1st May 1998 the provisions of Part II of the Housing Grants, Construction and Regeneration Act 1996 (construction contracts).
Published by: Queen's Printer of Acts of Parliament
Last updated:
4 July 2011
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United Kingdom Statutory Instrument
These Regulations amend regulation 13 of the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 (S.I. 1993/743). They abolish the requirement that the collector first make a demand for amounts liable to be paid by the contractor to the collector under the Regulations before issuing notice of the specified amount to be paid by the contractor. They also remove the requirement that the specified amount should be certified by the collector as an amount of unpaid tax.
Published by: Queen's Printer of Acts of Parliament
Last updated:
4 July 2011
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United Kingdom Statutory Instrument
These Regulations further amend the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 (S.I. 1993/743, as amended by S.I. 1995/217, 448, 1996/981, 1998/2622, 1999/825, 2159 and 2000/1151). The effect of these Regulations is to add the Scottish Parliamentary Corporate Body to the persons treated as contractors for the purposes of Chapter IV of Part XIII of the Income and Corporation Taxes Act 1988 (the Construction Industry Scheme), subject to fulfilling the minimum average annual expenditure levels provided by section 560(2A) and (2B) of that Act.
Published by: Queen's Printer of Acts of Parliament
Last updated:
4 July 2011
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United Kingdom Statutory Instrument
These Regulations, which come into force on 18th August 1989, amend regulation 12A(4) of the Income Tax (Sub-Contractors in the Construction Industry) Regulations 1975 by substituting a reference to “the rate applicable under section 178 of the Finance Act 1989 for the purposes of section 86 of the Taxes Management Act 1970”.
Published by: Queen's Printer of Acts of Parliament
Last updated:
4 July 2011
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United Kingdom Statutory Instrument
Regulation 9 of the Income Tax (Sub–contractors in the Construction Industry) Regulations 1993 (S.I. 1993/743) enables a contractor to account to the collector for amounts which he was liable to deduct from payments to sub–contractors in the construction industry made by him in any quarterly period in a year of assessment within 14 days of the end of that quarterly period, rather than having to account within 14 days of the end of any income tax month for amounts which he was liable to deduct from payments made in that month. The contractor may only account on a quarterly basis if he has reasonable grounds for believing that the average monthly total amount to be paid to the collector in the year of assessment in respect of amounts liable to be deducted from such payments and in respect of PAYE tax and national insurance contributions will not exceed the amount specified in paragraph (2) of regulation 9.
Published by: Queen's Printer of Acts of Parliament
Last updated:
4 July 2011
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United Kingdom Statutory Instrument
These Regulations make amendments to the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 (S.I. 1993/743) (“the principal Regulations”).
Published by: Queen's Printer of Acts of Parliament
Last updated:
4 July 2011
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United Kingdom Statutory Instrument
Regulation 9 of the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 (S.I. 1993/743) (“the Sub-contractor Regulations”) enables a contractor to account to the collector for amounts which he was liable to deduct from payments to sub-contractors in the construction industry made by him in any quarterly period in a year of assessment within 14 days of the end of that quarterly period, rather than having to account within 14 days of the end of any income tax month for amounts which he was liable to deduct from payments made in that month. The contractor may only account on a quarterly basis if he has reasonable grounds for believing that the average monthly total amount to be paid to the collector in the year of assessment in respect of amounts liable to be deducted from such payments and in respect of PAYE tax and national insurance contributions will not exceed the amount specified in regulation 9(2) of the Sub-contractor Regulations.
Published by: Queen's Printer of Acts of Parliament
Last updated:
4 July 2011
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United Kingdom Statutory Instrument
This Order gives effect to proposals of the Engineering Construction Industry Training Board which were submitted to the Secretary of State. The proposals are for the imposition of a levy on employers in the engineering construction industry (including employers who are not mainly engaged in engineering construction activities but are engaged in some such activities and for those employers the levy will be imposed only in respect of their engineering construction activities) for the purpose of raising money towards meeting the expences of the Board.
Published by: Queen's Printer of Acts of Parliament
Last updated:
4 July 2011