# The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021, Regulation 2: Interpretation


In these Regulations—
“the 2005 Regulations” means the Income Tax (Construction Industry Scheme) Regulations 2005;
“agency” has the meaning given in section 44 of the Income Tax (Earnings and Pensions) Act 2003;
“employer return” means a return made to Her Majesty’s Revenue and Customs by a PAYE employer for the purposes of the PAYE Regulations; and
“PAYE employer” includes—
(a) a Real Time Information employer within regulation 2A (Real Time Information employers) of the PAYE Regulations,
(b) any agency which is treated as an employer for the purposes of the PAYE Regulations by regulation 10 (application to agencies and agency workers) of those Regulations,
(c) any employer, agency or other payer which is treated as an employer for the purposes of the PAYE Regulations by regulation 12 (application to other payers and payees) of those Regulations.

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Source: https://www.legislation.gov.uk/uksi/2021/321/regulation/2 (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2021/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.