The Income Tax (Construction Industry Scheme) (Amendment) (Northern Ireland) Regulations 2022
| Jurisdiction | UK Non-devolved |
| Year | 2022 |
| Citation | SI 2022/385 |
2022 No. 385
Income Tax, Northern Ireland
The Income Tax (Construction Industry Scheme) (Amendment) (Northern Ireland) Regulations 2022
Made 28th March 2022
Laid before House of Commons 28th March 2022
Coming into force 6th April 2022
These Regulations are made by the Commissioners for Her Majesty’s Revenue and Customs in exercise of the powers conferred by sections 62(3)(b), (6) and (7) and 71 of the Finance Act 20041and now exercisable by them2.
Citation and commencement
1. These Regulations may be cited as the Income Tax (Construction Industry Scheme) (Amendment) (Northern Ireland) Regulations 2022 and come into force on 6th April 2022.
Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005
2.—(1) The Income Tax (Construction Industry Scheme) Regulations 20053are amended as follows.
(2) In regulation 56(7)(d) (application by the Commissioners for Her Majesty’s Revenue and Customs of sums deducted under section 61) —
(a)
(a) after “regulations 4, 5, 6 and 8 of” insert “either”, and
(b)
(b) after “Statutory Parental Bereavement Pay (Administration) Regulations 2020” insert45“or corresponding regulations relating to statutory parental bereavement pay4made under articles 8, 9, 11 and 16(1) of the Employment (Northern Ireland) Order 20025”.
Angela MacDonald
Justin Holliday
Two of the Commissioners for Her Majesty’s Revenue and Customs
At 10.40 a.m. on 28th March 2022
EXPLANATORY NOTE
(This note is not part of the Regulations)
Section 2 of the Parental Bereavement (Leave and Pay) Act (Northern...
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