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.

Documents

Draft legislation

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Explanatory notes

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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