The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021

Interpretation

2.  In these Regulations—

“the 2005 Regulations” means the Income Tax (Construction Industry Scheme) Regulations 2005(1);

“agency” has the meaning given in section 44 of the Income Tax (Earnings and Pensions) Act 2003(2);

“employer return” means a return made to Her Majesty’s Revenue and Customs(3) by a PAYE employer for the purposes of the PAYE Regulations(4); and

“PAYE employer” includes—

(a)

a Real Time Information employer within regulation 2A (Real Time Information employers) of the PAYE Regulations(5),

(b)

any agency which is treated as an employer for the purposes of the PAYE Regulations by regulation 10 (application to agencies and agency workers) of those Regulations(6),

(c)

any employer, agency or other payer which is treated as an employer for the purposes of the PAYE Regulations by regulation 12 (application to other payers and payees) of those Regulations(7).

(1)

S.I. 2005/2045 (“the 2005 Regulations”). The definition of “approved method of electronic communications” in regulation 2 of the 2005 Regulations was amended by S.I. 2016/348. Regulation 4 of the 2005 Regulations was amended by Schedule 55 to the Finance Act 2009 (c. 10), Schedule 10 to the Finance (No. 3) Act 2010 (c. 33), S.I. 2011/2391, S.I. 2015/429 and S.I. 2016/348. Regulation 19 of the 2005 Regulations was amended by S.I. 2007/672. Regulation 56 of the 2005 Regulations was amended by S.I. 2010/2495, S.I. 2012/820, S.I. 2013/620, S.I. 2014/992, S.I. 2015/125, S.I. 2015/429 and S.I. 2020/240.

(2)

2003 c. 1 (“ITEPA”). Section 44 was substituted by section 16(1) and (2) of the Finance Act 2014 (c. 26).

(3)

Schedule 1 to the Interpretation Act 1978 (c. 30) provides that “Her Majesty’s Revenue and Customs” has the meaning given by section 4 of the 2005 Act. Section 4 of the 2005 Act provides that the Commissioners for Her Majesty’s Revenue and Customs and the officers of Revenue and Customs may together be referred to as Her Majesty’s Revenue and Customs.

(4)

Schedule 1 to the Interpretation Act 1978 provides that “PAYE Regulations” means regulations under section 684 of ITEPA. The principal regulations made and subsequently amended under that provision are S.I. 2003/2682 (“the PAYE Regulations”).

(5)

Regulation 2A was inserted by S.I. 2012/822 and amended by S.I. 2013/521.

(6)

Regulation 10 was amended by S.I. 2013/521.

(7)

Regulation 12 was amended by S.I. 2013/521.