The Income Tax (Construction Industry Scheme) (Amendment) and the Corporation Tax (Security for Payments) Regulations 2019
These Regulations amend the Income Tax (Construction Industry Scheme) Regulations 2005 (S.I. 2005/2045) (the “2005 Regulations”) to enable Her Majesty's Revenue and Customs (“HMRC”) to require security or further security for the payment of sums in respect of which a contractor is, or may be, accountable to HMRC under either section 61 of the Finance Act 2004 (ch. 12) (“FA 2004”) or the 2005 Regulations.
Lifecycle
Department
Made
27 Feb 2019
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In force
06 Apr 2019
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 70A of the Finance Act 2004and paragraph 88A of Schedule 18 to the Finance Act 1998, make the following Regulations:
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