Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005
8.—(1) Regulation 57 (certificate that sum due) is amended as follows.
(2) After paragraph (2) insert—
“(2A) An officer of Revenue and Customs may prepare a certificate showing the whole or part of a combined amount which includes deductions under section 61 of the Act without specifying the components of the combined amount.
Paragraph (1) shall apply with any necessary modifications to the certificate.”.
(3) In paragraph (3) after the words “interest payable under”, omit the word “the”.
(4) After paragraph (3) insert—
“(3A) An officer of Revenue and Customs may prepare a certificate showing the total amount of interest payable in respect of the whole or any component of the combined amount without specifying which component of the combined amount the interest relates to.
Paragraph (3) shall apply with any necessary modifications to the certificate.”.
(5) In paragraph (5) for the words “paragraph (1) or (3)” substitute “this regulation”.