Schedule 12 Construction industry scheme: consequential amendments

United Kingdom

1. Records to be kept for purposes of returns
2. General rule as to when corporation tax is due and payable
3. Claim for repayment in advance of liability being established
4. Priority of claim for tax
5. Recovery of tax in Scotland
6. Priority of claim for tax in Scotland
7. Special returns etc
8. Special penalties in the case of certain returns
9. Sub-contractors in the construction industry
10. Designated international organisations: miscellaneous exemptions
11. Application of Income Tax Acts to public departments etc
12. Provisions for securing payment by company of outstanding tax
13. Supplementary provisions relating to contributions: Great Britain
14. Supplementary provisions relating to contributions: Northern Ireland
15. Transitional provisions concerning construction workers supplied by agencies
16. Company tax returns, assessments and related matters
17. Calculation of deemed employment payment