The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2008

• Citation: S.I. 2008/740
• Sections: 8

Section 1 Citation and commencement

These Regulations may be cited as the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2008 and shall come into force on 6th April 2008.

Section 2 Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005

The Income Tax (Construction Industry Scheme) Regulations 2005 are amended as follows.

Section 3 Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005

In regulation 2 (interpretation), insert the following definitions in the appropriate places—

“combined amount” means an amount which includes an amount the contractor is liable to pay under these regulations and one or more of the following—

earnings-related contributions due under the SSC Regulations;

tax due under the PAYE Regulations;

payments of repayments of student loans due under the Student Loan Regulations;

“ SSC Regulations ” means the Social Security (Contributions) Regulations 2001 ;

“ Student Loan Regulations ” means the Education (Student Loans) (Repayment) Regulations 2000 or, in Northern Ireland, the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000 ;

Section 4 Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005

In paragraph (3)(b) of regulation 7 (payment, due date for payment of amounts deducted and receipts), for “Pay As You Earn Regulations” substitute “PAYE Regulations” .

Section 5 Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005

In paragraph (4) of regulation 8 (quarterly tax periods), omit the definitions of “SSC Regulations” and “Student Loan Regulations”.

Section 6 Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005

(1) Regulation 11 (notice and certificate if amount may be unpaid) is amended as follows.

(2) In paragraph (4)—

(a) after the words “on consideration of the contractor’s record of past payments” insert “whether of deductions under section 61 of the Act (deductions on account of tax from contract payments) or of combined amounts” ;

(b) in sub-paragraph (a) after the words “the amount” insert “due under regulation 7 or a combined amount”; and

(c) in sub-paragraph (b) for the word “that” substitute “the specified”.

(3) In paragraph (6), substitute for sub-paragraph (a)—

(a) claims that any payment made in respect of the tax period specified in the notice is or includes the full amount the contractor is liable to pay under regulation 7, but

(4) In paragraph (8)(a) after the words “the amount unpaid is treated as” insert “, or including,”.

(5) In paragraph (10) after the words “contractor pays an amount” insert “of deductions under section 61 of the Act, whether separately or as part of a combined amount,”.

(6) In paragraph (11) after the words “set off the excess” insert “of deductions under section 61 of the Act”.

Section 7 Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005

(1) Regulation 16 (recovery of amounts unpaid and interest) is amended as follows.

(2) In paragraph (2) after the words “the recovery of the unpaid amount” insert “or combined amount and any interest on it”.

(3) In paragraph (3), in the second column of item 1 in Table 1 (regulation 10(6), 11(8) and 13(2)), in sub-paragraph (a), after the words “the date on which the unpaid amount” insert “or combined amount and any interest on it”.

(4) In paragraph (4) after the words “the unpaid amount” insert “or unpaid combined amount and any interest on it”.

(5) In paragraph (5) after the words “The unpaid amount” insert “or unpaid combined amount and any interest on it”.

Section 8 Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005

(1) Regulation 57 (certificate that sum due) is amended as follows.

(2) After paragraph (2) insert—

(2A) An officer of Revenue and Customs may prepare a certificate showing the whole or part of a combined amount which includes deductions under section 61 of the Act without specifying the components of the combined amount.

Paragraph (1) shall apply with any necessary modifications to the certificate.

(3) In paragraph (3) after the words “interest payable under”, omit the word “the”.

(4) After paragraph (3) insert—

(3A) An officer of Revenue and Customs may prepare a certificate showing the total amount of interest payable in respect of the whole or any component of the combined amount without specifying which component of the combined amount the interest relates to.

Paragraph (3) shall apply with any necessary modifications to the certificate.

(5) In paragraph (5) for the words “paragraph (1) or (3)” substitute “this regulation”.