# Finance Act 2021, Section 30: Construction industry scheme


(1) Schedule 6 contains provision amending Chapter 3 of Part 3 of FA 2004 (construction industry scheme).
(2) In particular, the Schedule makes provision about—
(a) contractors,
(b) deductions on account of tax from contract payments,
(c) the treatment of sums deducted, and
(d) penalties.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/section/30 (the official version)
Page: https://openlegislation.uk/finance-act-2021/section-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.