Consultation outcome

The Income Tax (Construction Industry Scheme) (Amendment) and the Corporation Tax (Security for Payments) Regulations 2019

• From: HM Revenue & Customs
• Published: 14 January 2019
• Last updated: 1 March 2019 — See all updates

This consultation has concluded

Detail of outcome

The draft legislation was laid on 28 February 2019 as The Income Tax (Construction Industry Scheme) (Amendment) and the Corporation Tax (Security for Payments) Regulations 2019. It will come into force on 6 April 2019.

No changes were made to the regulations as a result of the consultation.

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Original consultation

Summary

A consultation on the secondary legislation to extend the current scope of security deposit legislation to include Corporation Tax and Construction Industry Scheme deductions.

This consultation ran from
4pm on 14 January 2019 to 11:45pm on 11 February 2019

Consultation description

The government announced at Autumn Budget 2017 that it will introduce legislation to extend the current scope of security deposit legislation to include Corporation Tax and Construction Industry Scheme deductions. This will take effect from April 2019.

This is a technical consultation on the secondary legislation required to make these changes.

You can read the policy consultation and outcome and the draft legislation in Finance Bill 2018 to 2019.

Documents

Draft Income Tax (Construction Industry Scheme) (Amendment) and the Corporation Tax (Security for Payments) Regulations 2019

PDF, 207 KB, 9 pages

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Draft Explanatory Memorandum to the Income Tax (Construction Industry Scheme) (Amendment) and the Corporation Tax (Security For Payments) Regulations 2019

PDF, 134 KB, 4 pages

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Published 14 January 2019
Last updated 1 March 2019 + show all updates

1. 1 March 2019

   Outcome of consultation published.

2. 14 January 2019

   First published.