# The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2008, 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—
(a) earnings-related contributions due under the SSC Regulations;
(b) tax due under the PAYE Regulations;
(c) payments of repayments of student loans due under the Student Loan Regulations;”;
““SSC Regulations” means the Social Security (Contributions) Regulations 2001;”;
““Student Loan Regulations” means the Education (Student Loans) (Repayment) Regulations 2000 or, in Northern Ireland, the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000;”.

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Source: https://www.legislation.gov.uk/uksi/2008/740/regulation/3 (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2008/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.