Regulation 3 Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005

In regulation 2 (interpretation), insert the following definitions in the appropriate places—

• ““combined amount” means an amount which includes an amount the contractor is liable to pay under these regulations and one or more of the following—

  1. (a)

     earnings-related contributions due under the SSC Regulations;

  2. (b)

     tax due under the PAYE Regulations;

  3. (c)

     payments of repayments of student loans due under the Student Loan Regulations;”;

• ““SSC Regulations” means the Social Security (Contributions) Regulations 2001^f1;”;

• ““Student Loan Regulations” means the Education (Student Loans) (Repayment) Regulations 2000^f2 or, in Northern Ireland, the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000^f3;”.