🔆 📖 ➕ 👤

Statutory Instruments

2000 No. 1880

INCOME TAX

The Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 2000

Made

17th July 2000

Laid before the House of Commons

18th July 2000

Coming into force

6th August 2000

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 560(2)(ea) of the Income and Corporation Taxes Act 1988( 1 ), hereby make the following Regulations:

1. These Regulations may be cited as the Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 2000 and shall come into force on 6th August 2000.

2. In Schedule A1 of the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993( 2 ) (which specifies the bodies designated as those to which sub-section (2) of section 560 of the Income and Corporation Taxes Act 1988 applies) there shall be added at the end (as an additional body so designated)—

“ 4. The Scottish Parliamentary Corporate Body ” .

Nick Montagu

Tim Flesher

Two of the Commissioners of Inland Revenue

17th July 2000

( 1 )

1988 c. 1 ; section 560(2)(ea) was inserted by paragraph 2(1)(b) of Schedule 27 to the Finance Act 1995 (c. 4) , which was brought into force by Article 3 of S.I. 1998/2620 .

( 2 )

S.I. 1993/743 ; Schedule A1 was inserted by regulations 4 and 37 of S.I. 1998/2622 .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 2000 (2000/1880)

Displaying information

Status of this instrument

footnotecommentarytransitional and savingsin force statusrelated provisionsgeo extentinsert/omitsource countin force adj
Defined TermSection/ArticleIDScope of Application
Changes that affect Made by
Sort descending by Changed Legislation Sort descending by Year and Number Changed Provision Type of effect Sort descending by Affecting Legislation Title Sort descending by Year and Number Affecting Provision Sort descending by Changes made to website text Note
The Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 2000 2000 No. 1880 Regulations revoked The Income Tax (Construction Industry Scheme) Regulations 2005 2005 No. 2045 Sch. 2 Not yet

Status of changes to instrument text

The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.