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The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993
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- UK Statutory Instruments
- 1993 No. 743
- PART IV
- Regulation 33
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Production and verification of sub-contractor’s tax certificate
33.—(1) On making a contract payment to a sub-contractor using a sub-contractor’s tax certificate, and unless the circumstances specified either in regulation 34(2) or in paragraph (5) below apply, the contractor shall—
(a)satisfy himself of the matters specified in paragraph (2); and
(b)ensure that the sub-contractor’s tax certificate is produced to him by a person (in this regulation referred to as “the person in question”) in accordance with paragraphs (3) and (4);
and if the requirements of this paragraph are not complied with, section 559 shall apply to any contract payments made as though the sub-contractor were not excepted from it.
(2) The matters specified in this paragraph are that the contractor shall satisfy himself by inspection of the certificate that the person in question is—
(a)the user of the certificate, where it is in one of the forms specified in paragraphs (2), (3), (4) or (5) of regulation 24; or
(b)authorised to produce the certificate on behalf of the company which is the user of that certificate, where it is in one of the forms specified in paragraphs (6) or (7) of regulation 24.
(3) Subject to paragraph (4), for the purposes of paragraph (2) above, the person in question shall produce his sub-contractor’s tax certificate (or, where sub-paragraph (b) of paragraph (2) above applies, one of the company’s certificates) for inspection by the contractor or the contractor’s authorised representative; and, if he fails to do so, section 559 shall apply as though he, or the company of which he is a director or the secretary, were not excepted from it.
(4) Where the user receives a payment as a nominee, the person who nominated the user shall also produce his sub-contractor’s tax certificate for such inspection; and, if he fails to do so, section 559 shall apply to that payment as though neither the nominee nor the person who nominated him were excepted from it.
(5) The circumstances specified in this paragraph are that the contractor has—
(a)previously satisfied himself of the matters specified in paragraph (2), and
(b)has no reason to doubt that the certificate is still valid.
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