000 01132cam a2200205 4500
001 L130538
008 050810n2005 000 0 eng u
020 _a0110731719
035 _a(Sirsi) u130538
041 _aeng
245 4 _aThe Income Tax (Construction Industry Scheme) Regulations 2005
260 _aLondon
_bOPSI
_c2005
490 _aSI
_v2005: 2045
520 _aCome into force 6 April 2006. Implement the reform of the Construction Industry Scheme replacing the card, certificate and voucher system with a requirement that contractors should contact HM Revenue and Customs to confirm that the contract is one of self-employment and whether the subcontractor should be paid net or gross. Contractors will submit a monthly return to the HM Revenue and Customs showing the amount paid and deductions made for all subcontractors. Apply to the UK.
590 _aIKA160805
650 _aINCOME TAX (CONSTRUCTION INDUSTRY SCHEME) REGULATIONS 2005
690 _aConstruction management
_96230
856 _uhttps://www.opsi.gov.uk/si/si2005/20052045.htm
_zView the item free of charge at www.opsi.gov.uk...
942 _n0
999 _c104476
_d104476