# The Income Tax (Construction Industry Scheme) Regulations 2005, Regulation 12: Certificate after inspection of records of contractors and sub-contractors

Extent: E+W+S+N.I.

(1) This regulation applies if there is an inspection of a contractor’s documents and records under regulation 51.
(2) An officer of Revenue and Customs may, by reference to the information obtained from the inspection, prepare a certificate showing—
(a) the amount which it appears that the contractor is liable to pay for the tax years or tax periods covered by the inspection; and
(b) any amount which remains unpaid.
(3) Regulation 57 deals with the use of certificates as evidence that sums are due and unpaid.

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Source: https://www.legislation.gov.uk/uksi/2005/2045/regulation/12 (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.