PART 1Introduction

Interpretation2.

In these Regulations—

“the 2005 Regulations” means the Income Tax (Construction Industry Scheme) Regulations 200510;
“agency” has the meaning given in section 44 of the Income Tax (Earnings and Pensions) Act 200311;
“employer return” means a return made to Her Majesty’s Revenue and Customs12 by a PAYE employer for the purposes of the PAYE Regulations13; and

“PAYE employer” includes—

(a)

a Real Time Information employer within regulation 2A (Real Time Information employers) of the PAYE Regulations14,

(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 Regulations15,

(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 Regulations16.