means the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 and “regulation” and “Schedule” mean a regulation, or Schedule, as the case may be, of those Regulations.
In these Regulations “the principal Regulations” means the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 and “regulation” and “Schedule” mean a regulation, or Schedule, as the case may be, of those Regulations.
(2)In paragraph (1)(c) for the words from “contract payments” where they first appear to “evidence of” where they secondly appear there shall be substituted the words “relevant payments and”.
(3)In paragraph (2)–
(a)in the words preceding sub-paragraph (a) after “21D” there shall be inserted “, 21E”.
(b)in sub-paragraph (a) for the words from “to any person” to the end there shall be substituted the words “referred to in section 562(2B)”; and
(c)in sub-paragraph (b) for the words from “contract payments” to the end there shall be substituted the words “relevant payments”.
In regulation 21D(1)(c) for the words from “contract payments” where they first appear to “evidence of” where they secondly appear there shall be substituted the words “relevant payments and”.
(a)in paragraphs (1)(a) and (b) and (2) for the words “construction contract payments” wherever they occur there shall be substituted the word “turnover”;
(b)in paragraph (1)(c) for the words “construction contract payments” there shall be substituted the words “relevant payments”; and
(c)in paragraph (2) before the word “cost” the word “direct” shall be inserted.
In Schedule A1 (which specifies the bodies designated as those to which subsection (2) of section 560 of the Income and Corporation Taxes Act 1988 applies) there shall be added at the end (as additional bodies so designated)–“3 Health and Social Services trusts established under Article 10 of the Health and Personal Social Services (Northern Ireland) Order 1991”
(a)in the form designated CIS24, on Pages 1 Face to 3 Face, the words “number aside” shall be omitted and the words “[space for name of Contractor]” and “[space for name of Subcontractor]” shall be substituted for each other;
(b)in the forms designated CIS25(E), CIS25(I) and CIS25(M) for the words “Card holder” there shall be substituted the words “Card number”.
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