Consultation outcome

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

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.


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
to

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

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

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Updates to this page

Published 14 January 2019
Last updated 1 March 2019 + show all updates
  1. Outcome of consultation published.

  2. First published.

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