Part 3

Income tax, corporation tax and capital gains tax
Chapter 3

Construction industry scheme

Introduction

Introduction
57
1
This Chapter provides for certain payments (see section 60) under construction contracts to be made under deduction of sums on account of tax (see sections 61 and 62).
2
In this Chapter “construction contract” means a contract relating to construction operations (see section 74) which is not a contract of employment but where—
a
one party to the contract is a sub-contractor (see section 58); and
b
another party to the contract (“the contractor”) either—
i
is a sub-contractor under another such contract relating to all or any of the construction operations, or
ii
is a person to whom section 59 applies.
3
In sections 60 and 61 “the contractor” has the meaning given by this section.
4
In this Chapter—
a
references to registration for gross payment are to registration under section 63(2),
b
references to registration for payment under deduction are to registration under section 63(3), and
c
references to registration under section 63 are to registration for gross payment or registration for payment under deduction.
5
To the extent that any provision of this Chapter would not, apart from this subsection, form part of the Tax Acts, it shall be taken to form part of those Acts.