Statutory Instruments
2002 No. 2225
INCOME TAX
The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2002
Made
30th August 2002
Laid before the House of Commons
30th August 2002
Coming into force
20th September 2002
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 566 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) Regulations 2002 and shall come into force on 20th September 2002.
2. In these Regulations “the principal Regulations” means the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 ( 2 ) and “regulation” means a regulation of the principal Regulations.
3. In regulation 7A(1)( 3 ) after “issue” insert “, renew”.
4. In regulation 7B(1)( 4 ) after “issue” insert “, renew”.
5. In regulation 7C(6)( 5 ) in the substituted sub-paragraph (b) for “three” substitute “twelve or (if the issuer considers it appropriate) thirty six”.
6. In regulation 24( 6 )—
(a) in paragraph (1) after “prepared by” insert “an authorised officer of the Board or any person nominated by”;
(b) at the end of each of paragraphs (2)(b), (4)(b) and (5)(aa) add “(or where such a number is not required, a substitute identifying number)”.
7. In regulation 25( 7 ) for “inspector” wherever it occurs substitute “authorised officer of the Board or any person nominated by the Board”.
Tim Flesher
Dave Hartnett
Two of the Commissioners of Inland Revenue
30th August 2002
1988 c. 1 ; section 566 was amended by paragraph 9 of Schedule 27 to the Finance Act 1995 (c. 4) , section 178(1) of and Part 5(32) of Schedule 41 to the Finance Act 1996 (c. 8) , paragraph 6 of Schedule 8 and Part 3(8) of Schedule 27 to the Finance Act 1998 (c. 36) and Part 7 of Schedule 20 to the Finance Act 1999 (c. 16) .
S.I. 1993/743 ; the relevant amending instruments are S.I. 1998/2622 and 2001/1531 .
Regulation 7A was inserted by regulation 8 of S.I. 1998/2622 .
Regulation 7B was inserted by regulation 8 of S.I. 1998/2622 .
Regulation 7C was inserted by regulation 8 of S.I. 1998/2622 .
Regulation 24 was amended by regulation 18 of S.I. 1998/2622 and regulation 3 of S.I. 2001/1531 .
Regulation 25 was amended by regulation 19 of S.I. 1998/2622 and regulation 4 of S.I. 2001/1531 .