Legislation

The legislation under which the Isle of Man Construction Industry Scheme operates, and which defines contractor obligations, is contained within the following Acts passed by Tynwald:

• Income Tax (Instalment Payments) Act 1974;
• Income Tax (Amendment) Act 1986;
• Income Tax Act 1989.

In addition, the following regulations and orders have been passed to supplement the above Acts of Tynwald:

• Income Tax (Modified ITIP) Regulations 1987 [Government Circular No 92/87];
• Income Tax (Instalment Payments) (Temporary Taxation) Order 2010 [Statutory Document No 21/10].