{
  "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2015/regulation-2",
  "json_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2015/regulation-2.json",
  "legislation": "uksi/2015/429",
  "legislation_title": "The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2015",
  "legislation_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2015",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005",
  "text": "(1) The Income Tax (Construction Industry Scheme) Regulations 2005 are amended as follows.\n(2) In regulation 4 (monthly return) omit paragraphs (10) and (11).\n(3) At the end of regulation 56(5) (application of sums deducted under section 61) insert—\n“but this paragraph does not apply to a qualifying sub-contractor within paragraph (5A).\n(5A) A qualifying sub-contractor is within this paragraph if—\n(a) that sub-contractor is subject to a winding-up under Part 4 of the Insolvency Act 1986, and\n(b) that sub-contractor has—\n(i) ceased trading,\n(ii) permanently ceased making payments to which section 61 of the Act applies in its capacity as a contractor, or\n(iii) ceased trading and permanently ceased to make any payments within sub-paragraph (b)(ii).\n(5B) Where a qualifying sub-contractor is within paragraph (5A), the Commissioners for Her Majesty’s Revenue and Customs may repay any sum deducted under section 61 of the Act to that sub-contractor during the tax year in which the deduction was made.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": ".S.I. 2005/2045 (the principal Regulations) relevant amending instruments are S.I. 2011/2391 and 2013/620."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Regulation 4 has been amended by article 3 of S.I. 2011/2391."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Regulation 56(5) has been amended by regulation 4 of S.I. 2013/620."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "1986 c. 45."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "“The Act” is defined in regulation 2 of the principal Regulations as meaning the Finance Act 2004."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/429/regulation/2",
    "retrieved_at": "2026-10-28T23:45:42.503130+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}