# The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2009

S.I. 2009/2030 · made 22 July 2009

These Regulations amend the Income Tax (Construction Industry Scheme) Regulations (S.I. 2005/2045) to provide that section 108 of the Finance Act 2009 applies with modifications to surcharges under regulation 48 of those Regulations.

Made under: Finance Act 2003 (Section 205); Finance Act 2004 (Section 71)

PDFs: Printed copy https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2009/pdf/uksi_20092030_en.pdf; Explanatory Memorandum https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2009/pdf/uksiem_20092030_en.pdf

## Introductory text

Income Tax
Made 22nd July 2009
Laid before the House of Commons 23rd July 2009
Coming into force 13th August 2009
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 205 of the Finance Act 2003 and section 71 of the Finance Act 2004.

## 1 Citation, commencement and effect

(1) These Regulations may be cited as the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2009.
(2) These Regulations shall come into force on 13th August 2009 and shall have effect in relation to deferred payment agreements made on or after that date.

## 2 Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005

(1) The Income Tax (Construction Industry Scheme) Regulations 2005 are amended as follows.
(2) In regulation 48 (default surcharge), after paragraph (7) insert—
“(8) Section 108 of the Finance Act 2009 (suspension of penalties during currency of agreement for deferred payment) applies to a surcharge payable under this regulation with the following modifications—
(a) in the Table in subsection (5), insert at the end—
“
Specified payments within the meaning of regulation 38 of the Income Tax (Construction Industry Scheme) Regulations 2005
Surcharge under regulation 48 of the Income Tax (Construction Industry Scheme) Regulations 2005
”
, and
(b) omit subsections (7), (8), (9) and (11).”.

## Signature

Dave Hartnett
Bernadette Kenny
Two of the Commissioners for Her Majesty’s Revenue and Customs
22nd July 2009

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Income Tax (Construction Industry Scheme) Regulations (S.I. 2005/2045) to provide that section 108 of the Finance Act 2009 applies with modifications to surcharges under regulation 48 of those Regulations.
The Regulations insert a new paragraph (8) in regulation 48 (default surcharge), so as to apply section 108 of the Finance Act 2009 to surcharges under regulation 48 for electronic payments made late. That section provides for the suspension of penalties during the currency of a deferred payment agreement.
A full impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

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Source: https://www.legislation.gov.uk/uksi/2009/2030 (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2009
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.