The Income Tax (Construction Industry Scheme) (Amendment No. 2) Regulations 2010

• Citation: S.I. 2010/2495
• Sections: 4

Section 1 Citation and commencement

These Regulations may be cited as the Income Tax (Construction Industry Scheme) (Amendment No. 2) Regulations 2010 and shall come into force on 14th November 2010.

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 8(3) (quarterly tax periods), in the definition of the “SP” element of the formula contained in regulation 8(2), for “statutory paternity pay” substitute “ordinary statutory paternity pay, additional statutory paternity pay”.

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

In regulation 56 (application by the Commissioners for Her Majesty’s Revenue and Customs of sums deducted from contract payments)—

(a) in paragraph (2)(e) for “statutory paternity pay” substitute “ordinary statutory paternity pay, additional statutory paternity pay”,

(b) in paragraph (7)(a) for statutory paternity pay substitute “ordinary statutory paternity pay”,

(c) after paragraph (7)(a) insert—

(aa) in respect of additional statutory paternity pay, regulations 4, 5, 6 and 8 of either the Additional Statutory Paternity Pay (Birth, Adoption and Adoptions from Overseas) (Administration) Regulations 2010 or the Additional Statutory Paternity Pay (Birth, Adoption and Adoptions from Overseas) (Administration) Regulations (Northern Ireland) 2010 ;