# The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2008, Regulation 6: Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005


(1) Regulation 11 (notice and certificate if amount may be unpaid) is amended as follows.
(2) In paragraph (4)—
(a) after the words “on consideration of the contractor’s record of past payments” insert “whether of deductions under section 61 of the Act (deductions on account of tax from contract payments) or of combined amounts” ;
(b) in sub-paragraph (a) after the words “the amount” insert “due under regulation 7 or a combined amount”; and
(c) in sub-paragraph (b) for the word “that” substitute “the specified”.
(3) In paragraph (6), substitute for sub-paragraph (a)—
“(a) claims that any payment made in respect of the tax period specified in the notice is or includes the full amount the contractor is liable to pay under regulation 7, but”.
(4) In paragraph (8)(a) after the words “the amount unpaid is treated as” insert “, or including,”.
(5) In paragraph (10) after the words “contractor pays an amount” insert “of deductions under section 61 of the Act, whether separately or as part of a combined amount,”.
(6) In paragraph (11) after the words “set off the excess” insert “of deductions under section 61 of the Act”.

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Source: https://www.legislation.gov.uk/uksi/2008/740/regulation/6 (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2008/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.