The Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 1999

• Citation: S.I. 1999/2159
• Sections: 10

Section 1 Citation and commencement

(1) These Regulations may be cited as the Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 1999.

(2) These Regulations shall come into force on 1st August 1999.

Section 2 Interpretation

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.

Section 3 Amendments to the principal Regulations

In regulation 2(2) the reference to “construction contract payments” shall be omitted.

Section 4 Amendments to the principal Regulations

(1) Regulation 21C shall be amended as follows.

(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”.

Section 5 Amendments to the principal Regulations

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”.

Section 6 Amendments to the principal Regulations

In regulation 21E –

(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.

Section 7 Amendments to the principal Regulations

In regulation 23A(4) for “2” there shall be substituted “(2)”.

Section 8 Amendments to the principal Regulations

In regulation 41(4B) –

(a) for the words “contract payments, or of construction contract payments” there shall be substituted the words “relevant payments”; and

(b) the words “, or costs of materials” to the end shall be omitted.

Section 9 Amendments to the principal Regulations

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

Section 10 Amendments to the principal Regulations

In Schedule 1 –

(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”.