Regulation 4 Application by the Commissioners for Her Majesty’s Revenue and Customs of sums deducted under section 61 of the Finance Act 2004

For regulation 56(5)(b) (application by the Commissioners for Her Majesty’s Revenue and Customs of sums deducted under section 61 of the Finance Act 2004) substitute—

“(b)

the qualifying sub-contractor has paid to the Commissioners for Her Majesty’s Revenue and Customs—

(i)

any amounts the qualifying sub-contractor deducted from contract payments in their capacity as a contractor during that tax year, and

(ii)

any amounts due under the PAYE Regulations in respect of that tax year.”.