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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
These Regulations amend the Pedal Cycles (Construction and Use) Regulations 1983.
Published by: King's Printer of Acts of Parliament
Last updated:
22 September 2015
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United Kingdom Statutory Instrument
Sections 130A, 130B and 130C of the Highways Act 1980 (inserted by section 63 of the Countryside and Rights of Way Act 2000) make provision for the removal of obstructions from highways.
Published by: King's Printer of Acts of Parliament
Last updated:
4 March 2016
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Scottish Statutory Instrument
These Regulations make provision in connection with the preparation of masterplan consent area schemes under schedule 5A of the Town and Country Planning (Scotland) Act 1997 (“the Act”).
Published by: King's Printer for Scotland
Last updated:
23 September 2024
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United Kingdom Statutory Instrument
This Order amends Parts 2 and 3 of Schedule 11 to the Finance Act 2004 (c. 12) which set out the conditions which a sub-contractor in the construction industry must satisfy to be registered for payments to be made to it gross (i.e. payments from which there are no deductions under the Construction Industry Scheme). Part 2 sets out the conditions which must be satisfied by a firm where there is an application by an individual or a company to be registered for gross payment as a partner in a firm. Part 3 sets out the conditions that must be satisfied by a company where there is an application for the company to be registered for gross payment.
Published by: King's Printer of Acts of Parliament
Last updated:
8 July 2015
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United Kingdom Statutory Instrument
These Regulations amend the Income Tax (Construction Industry Scheme) Regulations 2005 (S.I. 2005/2045) (“the principal Regulations”) which make provision in relation to the Construction Industry Scheme established by Chapter 3 of the Finance Act 2004 (c. 12) (“the Act”).
Published by: King's Printer of Acts of Parliament
Last updated:
8 July 2015
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United Kingdom Statutory Instrument
This Order gives effect to levy proposals of the Construction Industry Training Board (“the Board”) which were submitted to the Secretary of State for Business, Innovation and Skills under section 11 of the Industrial Training Act 1982 (c.10) (“the Act”).
Published by: King's Printer of Acts of Parliament
Last updated:
8 July 2015
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United Kingdom Statutory Instrument
This Order gives effect to levy proposals of the Engineering Construction Industry Training Board (“the Board”) which were submitted to the Secretary of State under section 11 of the Industrial Training Act 1982 (c.10) (“the Act”).
Published by: King's Printer of Acts of Parliament
Last updated:
8 July 2015
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United Kingdom Statutory Instrument
Under section 71 of the Control of Pollution Act 1974, the Secretary of State may give guidance on appropriate methods for minimising noise (which, pursuant to section 73 of that Act, includes vibration) by approving codes of practice. The Secretary of State is required to approve a code for the carrying out of works to which section 60 of the Act applies. Section 60 applies to construction works, which include building and road works, demolition, dredging and other works of engineering construction.
Published by: King's Printer of Acts of Parliament
Last updated:
7 July 2015
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United Kingdom Statutory Instrument
This Order gives effect to levy proposals of the Engineering Construction Industry Training Board (“the Board”) which were submitted to the Secretary of State under section 11 of the Industrial Training Act 1982 (“the Act”).
Published by: King's Printer of Acts of Parliament
Last updated:
3 July 2015