PART 1

Income tax, corporation tax and capital gains tax

Construction industry scheme

Construction industry scheme
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1
Schedule 6 contains provision amending Chapter 3 of Part 3 of FA 2004 (construction industry scheme).
2
In particular, the Schedule makes provision about—
a
contractors,
b
deductions on account of tax from contract payments,
c
the treatment of sums deducted, and
d
penalties.