delete The Finance (No. 3) Act 2010, Schedule 10 and the Finance Act 2009, Schedule 55 and Sections 101 to 103 (Appointed Day, etc) (Construction Industry Scheme) Order 2011
This Order appoints 6th October 2011 as the day on which penalty provisions under Schedule 55 of the Finance Act 2009 and sections 101-103 of that Act come into force for the Construction Industry Scheme (CIS). It also makes a consequential amendment to regulation 4(13) of the Income Tax (Construction Industry Scheme) Regulations 2005, limiting penalty applicability to returns with filing dates after 19th October 2011 where they relate to item 6 of the relevant Table.
This Order merely appoints a commencement date for penalty provisions already enacted in primary legislation. It adds no substantive regulatory requirement but simply activates enforcement mechanisms. The underlying CIS regime (which mandates tax deductions from subcontractor payments) remains intact via the Finance Acts. Deleting this Order would leave the regulatory framework intact while removing one layer of bureaucratic activation of penalties, allowing Parliament to reconsider the commencement date through proper democratic scrutiny rather than having it set by statutory instrument.