Regulation 7 Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005

Regulation 16 (recovery of amounts unpaid and interest) is amended as follows.

In paragraph (2) after the words “the recovery of the unpaid amount” insert “or combined amount and any interest on it”.

In paragraph (3), in the second column of item 1 in Table 1 (regulation 10(6), 11(8) and 13(2)), in sub-paragraph (a), after the words “the date on which the unpaid amount” insert “or combined amount and any interest on it”.

In paragraph (4) after the words “the unpaid amount” insert “or unpaid combined amount and any interest on it”.

In paragraph (5) after the words “The unpaid amount” insert “or unpaid combined amount and any interest on it”.