The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

Amendments to Part I of the principal Regulations

3.—(1) Regulation 2 shall be amended as follows.

(2) In paragraph (1)—

(a) before the definition of “the Board” there shall be inserted—

• ““applicant”, except in regulation 20A, shall be construed in accordance with section 562(1);”;

(b) after the definition of “contract payment” there shall be inserted—

• ““education”, includes the training of persons over compulsory school age (in Scotland, school age) for employment in any activities of commerce or industry within the meaning of section 1(1) of the Industrial Training Act 1982(2), and “educational institution” includes the institution by which such training is given;”;

(c) before the definition of “national insurance number” there shall be inserted—

““NHS trust” means a National Health Service trust established under Part I of the National Health Service and Community Care Act 1990(3) or, as the case may be, under the National Health Service (Scotland) Act 1978(4);”;

(d) the definitions of “section 559”, “section 561”, “section 562” and “section 563” shall be omitted;

(e) for the definition of “user” there shall be substituted—

““user of a registration card” means the person to whom a registration card which has not expired or been cancelled has been issued, and includes, where a registration card has been issued to a company under regulations 7C(4) and 7D(2), a director or secretary of that company who is authorised to use that registration card;

“user of a sub-contractor’s tax certificate” means a person to whom a sub-contractor’s tax certificate which has not expired or been cancelled has been issued, and includes, where a sub-contractor’s tax certificate has been issued to a company under regulation 24(5) or (6), a director or secretary of that company who is authorised to use that certificate.”

(3) In paragraph (2)—

(a) before “construction operations” there shall be inserted ““construction contract payments””;

(b) after “contractor” there shall be inserted—

• ““the qualifying period”

• “registration card”

• “relevant payments”

• “a relevant person in relation to the company”.”

(4) For paragraph (4), the following paragraphs shall be substituted—

“(4) The Table below indexes other general definitions in these Regulations:

Term defined	Regulation
tax payment voucher	7
the individual turnover threshold	21A(1)
the multiple partnership turnover threshold	21A(2)
the multiple company turnover threshold	21A(3)
the alternative partnership turnover threshold	21A(5)
the alternative company turnover threshold	21A(6)
gross payment voucher	29
construction gross payment voucher	37A.

(5) References, however expressed, in these Regulations to particulars being transmitted electronically by one person (“the transmitter”) to another person (“the recipient”) are references to any procedure whereby the particulars in question are transmitted by electronic means from the transmitter’s computer system to the recipient’s computer system and accepted by the recipient’s computer system.

(6) In these Regulations, references to a section, without more, are references to that section of the Taxes Act.”

(1)

Section 562 was amended by paragraph 4 of Schedule 27, and Part VIII(21) of Schedule 29, to the Finance Act 1995.

(2)

1982 c. 10.

(3)

1990 c. 19.

(4)

1978 c. 29.