Policy paper

Extension of security deposit legislation

This measure is about the extension of security deposit legislation to Corporation Tax and Construction Industry Scheme deductions.

• From: HM Revenue & Customs
• Published: 6 July 2018

Documents

Extension of security deposit legislation

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Draft legislation

PDF, 58.6 KB, 2 pages

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Explanatory notes

PDF, 140 KB, 4 pages

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Details

This measure deals with the extension of security deposit legislation to Corporation Tax and Construction Industry Scheme deductions, as announced at Autumn Budget 2017.

A consultation with a summary of responses about Extension of security deposit legislation is also available.

Published 6 July 2018