The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2013

• Citation: S.I. 2013/620
• Sections: 4

Section 1 Citation, commencement and application

(1) These Regulations may be cited as the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2013 and come into force on 6th April 2013.

(2) The amendments made by these Regulations apply in relation to the tax year 2013-14 and subsequent tax years.

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 Gross payment: exceptions from compliance obligations

In Table 3 in regulation 32(2) (exceptions from compliance obligations), in the entry in column 1 relating to the obligation to submit a return under regulations 67B, 67D, 73, 74 and 85 of the PAYE Regulations —

(a) omit “67B or 67D (real time returns) and 73, 74 and”, and

(b) for “annual returns” substitute “(annual return of other earnings)”.

Section 4 Application by the Commissioners for Her Majesty’s Revenue and Customs of sums deducted under section 61 of the Finance Act 2004

For regulation 56(5)(b) (application by the Commissioners for Her Majesty’s Revenue and Customs of sums deducted under section 61 of the Finance Act 2004) substitute—

(b) the qualifying sub-contractor has paid to the Commissioners for Her Majesty’s Revenue and Customs—

(i) any amounts the qualifying sub-contractor deducted from contract payments in their capacity as a contractor during that tax year, and

(ii) any amounts due under the PAYE Regulations in respect of that tax year.