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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 II
- Regulation 5
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Record of individual payment made and of amount deducted
5.—(1) On the making of any payment to which section 559 applies the contractor shall record, on a form provided or authorised by the Board, the particulars specified in paragraph (2) regarding that payment.
(2) The particulars specified in this paragraph are—
(a)the name and address of the sub-contractor to whom, or to whose nominee, the payment is made,
(b)if the payment is made to a nominee, the name and address of the nominee,
(c)the date of the payment,
(d)the amount of the payment before any deduction is made under section 559,
(e)the amount, if any, included in the payment which the contractor has reason to be satisfied represents the direct cost to any person of materials used or to be used in carrying out the construction operations to which the contract under which the payment is made relates,
(f)the amount from which section 559 requires a sum to be deducted, and
(g)the amount so deducted.
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