{
  "url": "https://openlegislation.uk/finance-act-2026/section-221",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-221.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/221",
  "kind": "section",
  "number": "221",
  "heading": "Construction industry scheme regulations: amendments",
  "text": "(1) The Income Tax (Construction Industry Scheme) Regulations 2005 (S.I. 2005/2045) are amended as follows.\n(2) After regulation 13 insert—\n“Determination of amounts payable as a result of things done in the knowledge of deliberate failures to comply and appeal against determination\n13A. (1) This regulation applies if a determination is made under section 62A(2) (payments made in the knowledge of deliberate failures to comply) or 62B(2) (returns made in the knowledge of deliberate failures to comply) of the Act.\n(2) An officer of Revenue and Customs must serve notice of the determination on the person to whom it relates.\n(3) The determination may cover one or more amounts the person is liable to pay under section 62A(2) or 62B(2) of the Act.\n(4) The determination is subject to Parts 4, 5, 5A and 6 of TMA (assessment, appeals, collection and recovery) as if—\n(a) the determination were an assessment, and\n(b) the amount determined were income tax charged on the person,\nand those Parts of that Act apply accordingly with any necessary modifications, except that the amount determined is due and payable 14 days after the determination is made.”\n(3) In regulation 16—\n(a) in paragraph (1)—\n(i) the words from “a contractor” to the end become paragraph (a);\n(ii) after that paragraph insert\n“, or\n(b) a person is liable to pay under regulation 13A(2).”;\n(b) in paragraph (3), in Table 1, in the first row, for “and 13(2)” substitute “, 13(2) and 13A(2)”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/11/section/221",
    "retrieved_at": "2026-10-29T08:42:24.914774+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}