United Kingdom Statutory Instrument
The Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 2000
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.
Document details
- Link to document on publisher's website
- The Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 2000 from Queen's Printer of Acts of Parliament
- Document type
- United Kingdom Statutory Instrument
- Date published
- 18 July 2000
- Last updated
- 4 July 2011
- Published by
- Queen's Printer of Acts of Parliament