Statutory Instruments
2013 No. 620
Income Tax
Corporation Tax
The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2013
Made
14th March 2013
Laid before the House of Commons
15th March 2013
Coming into force
6th April 2013
Citation, commencement and application
1. —(1) These Regulations may be cited as the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2013 and come into force on 6th April 2013.
(2) The amendments made by these Regulations apply in relation to the tax year 2013-14 and subsequent tax years.
Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005
2.The Income Tax (Construction Industry Scheme) Regulations 2005( 3 ) are amended as follows.
Gross payment: exceptions from compliance obligations
3. In Table 3 in regulation 32(2) (exceptions from compliance obligations), in the entry in column 1 relating to the obligation to submit a return under regulations 67B, 67D, 73, 74 and 85 of the PAYE Regulations( 4 )—
(a) omit “67B or 67D (real time returns) and 73, 74 and”, and
(b) for “annual returns” substitute “(annual return of other earnings)”.
Application by the Commissioners for Her Majesty’s Revenue and Customs of sums deducted under section 61 of the Finance Act 2004
4. For regulation 56(5)(b) (application by the Commissioners for Her Majesty’s Revenue and Customs of sums deducted under section 61 of the Finance Act 2004) substitute—
“ (b) the qualifying sub-contractor has paid to the Commissioners for Her Majesty’s Revenue and Customs—
(i) any amounts the qualifying sub-contractor deducted from contract payments in their capacity as a contractor during that tax year, and
(ii) any amounts due under the PAYE Regulations in respect of that tax year. ” .
Jim Harra
Jennie Granger
Two of the Commissioners for Her Majesty’s Revenue and Customs
14th March 2013
The functions of the Commissioners of Inland Revenue under the provisions of the Finance Act 2004 cited were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11) . Section 50(1) of that Act provides that, in so far as is appropriate in consequence of section 5, a reference, howsoever expressed, to the Commissioners of Inland Revenue is to be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
S.I. 2005/2045 , amended by S.I. 2012/820 .; there are other amending instruments but none is relevant.
“PAYE Regulations” is defined in regulation 2 of the Income Tax (Construction Industry Scheme) Regulations 2005 as the Income Tax (Pay As You Earn) Regulations 2003.