The Income Tax (Construction Industry Scheme) Regulations 2005

Contents

556 provisions, too many to show on one page. Open a part or section to read it with its history and connections, or search inside the text.

1. Part 1 · Introduction
   1. 1 Citation and commencement
   2. 2 Interpretation
2. Part 2 · Contractors
   1. 3 Multiple contractors
   2. 4 Monthly return
   3. 5 Scheme representative
   4. 6 Verification etc of registration status of sub-contractor and nominee
3. Part 3 · Payment and recovery of amounts deducted under section 61
   1. 7 Payment, due date for payment of amounts deducted and receipts
   2. 7A (1) Payment of an amount that is less than the...
   3. 8 Quarterly tax periods
   4. 9 Recovery from sub-contractor of amount not deducted by contractor
   5. 10 Return and certificate if amount may be unpaid
   6. 11 Notice and certificate if amount may be unpaid
   7. 12 Certificate after inspection of records of contractors and sub-contractors
   8. 13 Determination of amounts payable by contractor and appeal against determination
   9. 14 Interest on amounts overdue
   10. 15 Interest on amount overpaid
   11. 16 Recovery of amount unpaid and interest
   12. 17 In-year repayments of provisional excess credit
4. Part 4 · Payments excepted from section 60
   1. 18 Small payments
   2. 19 Work carried out on land owned by person to whom payment is made
   3. 20 Reverse premiums
   4. 21 Payment as agent of local authority
   5. 22 Payments in respect of property used for business
   6. 23 Arrangements involving public bodies
   7. 24 Charities
5. Part 5 · Registration of sub-contractors
   1. 25 Registration for gross payment or for payment under deduction and cancellation of registration for payment under deduction
   2. 26 Cancellation of registration for gross payment
6. Part 6 · Conditions to be satisfied for gross payment
   1. Business test
   2. Compliance test
   3. Turnover test
7. Part 7 · Electronic communications
   1. 38 Interpretation
   2. 39 Whether information has been delivered electronically
   3. 40 Proof of content of electronic delivery
   4. 41 Proof of identity of person sending or receiving electronic delivery
   5. 42 Information sent electronically on behalf of a person
   6. 43 Proof of delivery of information sent electronically
   7. 44 Proof of payment sent electronically
   8. 45 Mandatory electronic payment
   9. 46 Contractor in default if specified payment not received by applicable due date
   10. 47 Default notice and appeal
   11. 48 Default surcharge
   12. 49 Surcharge notice and appeal
8. Part 8 · Supplementary provisions
   1. 50 Delegation of Commissioners for Her Majesty’s Revenue and Customs' functions
   2. 51 Inspection of records of contractors and sub-contractors
   3. 52 Inspection of records of sub-contractors – additional provisions
   4. 53 Information as to change of control of close company
   5. 54 Death of contractor
   6. 55 Service by post
   7. 56 Application by the Commissioners for Her Majesty’s Revenue and Customs of sums deducted under section 61
   8. 57 Certificate that sum due
   9. 58 Payment by cheque
   10. 59 Appeals: supplementary provisions
   11. 60 Transitional provisions, savings and revocation
9. Schedule 1 · Transitional provisions and savings
   1. Part 1 General provisions
   2. Part 2 Specific provisions
10. Schedule 2 · Revocations