000 00914cam a2200205 4500
001 WB3714-55
008 000000n2001 000 0 eng u
035 _a(Sirsi) u111889
245 _aIR35 and the construction industry
260 _c2001
490 _aInland Revenue Press Release
_v(69) 4 April 2001 (3)
520 _aThe Inland Revenue has published an extra statutory concession ESC C32 whereby individuals in the construction industry using service companies will not have to fund tax twice under the Construction Industry Deduction Scheme and the IR35 rules as long as they claim their fund of CIS deductions before 31 January following the end of the relevant tax year. Text of concession included.
590 _aWB
650 _aEXTRA STATUTORY CONCESSIONS
650 _aIR35
650 _aCONSTRUCTION INDUSTRY DEDUCTION SCHEME
650 _aINCOME TAX
690 _aTAXATION
942 _n0
999 _c66684
_d66684