Article 11 Consequential provisions

The Income Tax (Construction Industry Scheme) Regulations 2005^f1 are amended as follows—

(a)

omit regulation 14 (interest on amounts overdue);

(b)

omit regulation 15 (interest on amounts overpaid);

(c)

omit regulation 56(4) (application by the Commissioners for Her Majesty’s Revenue and Customs of sums deducted under section 61); and

(d)

in regulation 58(2) (payment by cheque) omit “regulation 14 interest on amounts overdue”.

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