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Extension of security deposit legislation

This measure is about the extension of security deposit legislation to Corporation Tax and Construction Industry Scheme deductions.

Last fetched 04 May 2026 · gov.uk

Documents

Extension of security deposit legislation Draft legislationapplication/pdf Explanatory notesapplication/pdf

At a glance

TypePolicy paper

First published06 Jul 2018

Last updated06 Jul 2018

Organisations

HM Revenue & Customs

Topics

Construction Industry Scheme (CIS)Corporation Tax

Source

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