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Finance Act 1995
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- UK Public General Acts
- 1995 c. 4
- SCHEDULE 27
- Persons who are contractors...
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This is the original version (as it was originally enacted).
Persons who are contractors and sub-contractors
2(1)In subsection (2) of section 560 of that Act (persons who are contractors)—
(a)after paragraph (a) there shall be inserted the following paragraph—
“(aa)any public office or department of the Crown (including any Northern Ireland department);”; and
(b)after paragraph (e) there shall be inserted the following paragraph—
“(ea)any such body, being a body (in addition to those falling within paragraphs (aa) to (e) above) which has been established for the purpose of carrying out functions conferred on it by or under any enactment, as may be designated as a body to which this subsection applies in regulations made by the Board;”.
(2)In paragraph (f) of that subsection and in subsection (3) of that section (persons to be contractors where average annual expenditure on construction exceeds £250,000), for “£250,000”, wherever it occurs, there shall be substituted “£1,000,000”.
(3)This paragraph applies in relation to any payments made on or after the appointed day.
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