Contents
1Citation and commencement#
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.
2Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005#
(1)The Income Tax (Construction Industry Scheme) Regulations 2005 are 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)after “regulations 4, 5, 6 and 8 of” insert “either”, and
(b)after “Statutory Parental Bereavement Pay (Administration) Regulations 2020” insert “or corresponding regulations relating to statutory parental bereavement pay made under articles 8, 9, 11 and 16(1) of the Employment (Northern Ireland) Order 2002”.
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