The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021
These Regulations amend the Income Tax (Construction Industry Scheme) Regulations 2005 (S.I. 2005/2045) (“the 2005 Regulations”), which contain the principal requirements for contractors and sub-contractors who operate within the Construction Industry Scheme (“the CIS”). These Regulations make provision for Her Majesty’s Revenue and Customs (“HMRC”) to: correct or remove a set-off claim which a person (“the claimant”) has made on an employer return given to Revenue and Customs under the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682) (“the PAYE Regulations”); to prohibit further set-off claims being made by a claimant for the remainder of a tax year in certain circumstances; and, in appropriate cases, to revoke decisions made by officers of Revenue and Customs to remove or prohibit set-off claims. These Regulations come into force on 6th April 2021.
Lifecycle
Department
Made
15 Mar 2021
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In force
06 Apr 2021
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations pursuant to section 1(1) and (2) of the Provisional Collection of Taxes Act 1968and a resolution passed by the House of Commons on 9th March 2021, and in exercise of the powers conferred by section 136(1) of the Finance Act 2002and sections 62(3), (6) and (7) and 73(1) and (3) of the Finance Act 2004, and now exercisable by them.
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