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Statutory Instruments

2010 No. 2495

Income Tax

The Income Tax (Construction Industry Scheme) (Amendment No. 2) Regulations 2010

Made

13th October 2010

Laid before the House of Commons

14th October 2010

Coming into force

14th November 2010

The Commissioners for Her Majesty’s Revenue and Customs( 1 ) make these Regulations in exercise of the powers conferred by sections 62(3), (6) and (7) and 71 of the Finance Act 2004( 2 ), and now exercisable by them.

Citation and commencement

1. These Regulations may be cited as the Income Tax (Construction Industry Scheme) (Amendment No. 2) Regulations 2010 and shall come into force on 14th November 2010.

Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005

2.The Income Tax (Construction Industry Scheme) Regulations 2005( 3 ) are amended as follows.

3. In regulation 8(3) (quarterly tax periods), in the definition of the “SP” element of the formula contained in regulation 8(2), for “statutory paternity pay” substitute “ordinary statutory paternity pay, additional statutory paternity pay”.

4. In regulation 56 (application by the Commissioners for Her Majesty’s Revenue and Customs of sums deducted from contract payments)—

(a) in paragraph (2)(e) for “statutory paternity pay” substitute “ordinary statutory paternity pay, additional statutory paternity pay”,

(b) in paragraph (7)(a) for statutory paternity pay substitute “ordinary statutory paternity pay”,

(c) after paragraph (7)(a) insert—

“ (aa) in respect of additional statutory paternity pay, regulations 4, 5, 6 and 8 of either the Additional Statutory Paternity Pay (Birth, Adoption and Adoptions from Overseas) (Administration) Regulations 2010 ( 4 ) or the Additional Statutory Paternity Pay (Birth, Adoption and Adoptions from Overseas) (Administration) Regulations (Northern Ireland) 2010 ( 5 ) ; ” .

Bernadette Kenny

Melanie Dawes

Two of the Commissioners for Her Majesty’s Revenue and Customs

13th October 2010

( 1 )

The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c.11) . Section 50 of that Act provides that in so far as it is appropriate in consequence of section 5, a reference in an enactment, however expressed, to the Commissioners of Inland Revenue is to be treated as a reference to the Commissioner for her Majesty’s Revenue and Customs.

( 2 )

2004 c.12 . Section 71 was amended by paragraph 570 of Schedule 1 and Part 1 of Schedule 3 to the Corporation Tax Act 2009 (c. 4) .

( 3 )

S.I. 2005/2045 , amended by S.I.2008/740 ; there are other amending instruments but none is relevant.

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Income Tax (Construction Industry Scheme) (Amendment No. 2) Regulations 2010 (2010/2495)

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