-
Northern Ireland Statutory Rule
This Order gives effect to proposals submitted by the Construction Industry Training Board to the Department for Employment and Learning for the imposition of a further levy upon employers in the construction industry for the purpose of raising money towards the expenses of the Board.
Published by: Government Printer for Northern Ireland
Last updated:
26 August 2022
-
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
-
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
-
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
-
United Kingdom Statutory Instrument
These Regulations are made principally under the Town and Country Planning (Scotland) Act 1972 (“the Act”), as amended by the Housing and Planning Act 1986, the Environmental Protection Act 1990 and the Planning and Compensation Act 1991, and come into force on 1st May 1993. The Act provides that the presence at or above the controlled quantity of a hazardous substance on, over or under land requires hazardous substances consent.
Published by: Queen's Printer of Acts of Parliament
Last updated:
6 May 2021
-
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
-
Northern Ireland Statutory Rule
This Order gives effect to proposals submitted by the Construction Industry Training Board to the Department for Employment and Learning for the imposition of a further levy upon employers in the construction industry for the purpose of raising money towards the expenses of the Board.
Published by: Government Printer for Northern Ireland
Last updated:
30 August 2022
-
Northern Ireland Statutory Rule
These Regulations prescribe the class of electrically assisted pedal cycles (EAPCs) to be treated as not being motor vehicles within the meaning of the Road Traffic (Northern Ireland) Order 1995.
Published by: Government Printer for Northern Ireland
Last updated:
16 September 2022
-
United Kingdom Statutory Instrument
These Regulations amend the Income Tax (Construction Industry Scheme) Regulations 2005 (S.I. 2005/2045) which make provision in relation to the construction industry scheme established by Chapter 3 of Part 3 of the Finance Act 2004 (c. 12).
Published by: Queen's Printer of Acts of Parliament
Last updated:
4 July 2011
-
United Kingdom Statutory Instrument
These Regulations amend the Personal Protective Equipment at Work Regulations 1992 (“PPER 1992”) to extend the duties contained in regulations 4 to 11 of the PPER 1992 from employees to workers, and to update cross-references to other legislation.
Published by: Queen's Printer of Acts of Parliament
Last updated:
12 April 2022