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The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2007
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- 2007 No. 672
- Regulation 3
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Amendment to the Income Tax (Construction Industry Scheme) Regulations 2005
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3.—(1) Amend regulation 10 (return and certificate if amount may be unpaid) as follows.
(2) In paragraph (1) for “A or B” substitute “A, B or C”.
(3) After paragraph (3) insert—
“(3A) Condition C is that—
(a)the contractor has made a return under regulation 4 showing the amount which the contractor is liable to pay under regulation 7 for that tax period, but
(b)the contractor has not paid the full amount shown in the return.”.
(4) In paragraph (4) at the beginning insert “If condition A or B is met”.
(5) In paragraph (5) for “If the notice extends to two” substitute—
“If—
(a)the notice extends to, or
(b)condition C is met in,
two”.
(6) In paragraph (6) after “(4)” insert “or if condition C is met”.
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