The Income Tax (Construction Industry Scheme) (Amendment) and the Corporation Tax (Security for Payments) Regulations, SI 2019/384, extend the scope of the existing security deposits legislation to include construction industry scheme and corporation tax deductions with effect from 6 April 2019.
HMRC consulted on the change between March and June 2018, following which a regulation-making power was introduced in Finance Act 2019.
The Income Tax (Construction Industry Scheme) (Amendment) and the Corporation Tax (Security for Payments) Regulations, SI 2019/384, extend the scope of the existing security deposits legislation to include construction industry scheme and corporation tax deductions with effect from 6 April 2019.
HMRC consulted on the change between March and June 2018, following which a regulation-making power was introduced in Finance Act 2019.
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