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United Kingdom Statutory Instrument
These Regulations further amend the Income Tax (Sub-contractors in the Construction Industry) Regulations (S.I. 1993/743, relevantly amended by S.I. 1998/2622 and 2001/1531). The effect of these Regulations is (a) to allow for the renewal of sub-contractors' temporary registration cards (CIS4(T)), (b) extend the period of validity of temporary registration cards from three to twelve months (or thirty six months if appropriate, which is intended to be used in exceptional cases), (c) allow for the use of system identifiers (“substitute identifying numbers”) on sub-contractors' gross payment certificates, and (d) to allow such certificates to be prepared by any authorised officer of the Commissioners of Inland Revenue (“the Board”) or by any person nominated by the Board.
Published by: Queen's Printer of Acts of Parliament
Last updated:
19 January 2016
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United Kingdom Statutory Instrument
This Order re-names the Board hitherto known as the Engineering Industry Training Board (which was established on 23rd July 1964 by the Industrial Training (Engineering Board) Order 1964) and re-defines the activities in relation to which the Board exercises its functions (articles 2 and 3 respectively). The Board will henceforth be known as the Engineering Construction Industry Training Board and the activities will be those of the engineering construction industry (Schedule 1).
Published by: Queen's Printer of Acts of Parliament
Last updated:
6 January 2016
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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
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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
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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Welsh Statutory Instrument
Part 2 of these Regulations amends the Building Regulations 2010 (“the 2010 Regulations”) to insert new and to extend existing provisions relating to the energy efficiency of buildings.
Published by: King's Printer of Acts of Parliament
Last updated:
29 November 2017