{
  "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-18",
  "json_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-18.json",
  "legislation": "uksi/2005/2045",
  "legislation_title": "The Income Tax (Construction Industry Scheme) Regulations 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005",
  "path": "regulation/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Small payments",
  "text": "(1) A payment under a construction contract is not a contract payment if—\n(a) the conditions prescribed in paragraph (2) in relation to the person making the payment are satisfied, and\n(b) the condition prescribed in paragraph (3) in relation to the payment is satisfied.\n(2) The conditions prescribed in relation to the person making the payment are that—\n(a) the person is one to whom any of paragraphs (b) to (l) of section 59(1) of the Act (contractors) applies, and\n(b) the person has been approved by the Commissioners for Her Majesty’s Revenue and Customs for the purposes of this regulation.\n(3) The condition prescribed in relation to the payment is that the payment is not one made under a construction contract in respect of which the total payments so made (excluding the direct cost of materials) exceed or are likely to exceed £1000.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 18 in force at 6.4.2007 as notified in the London Gazette (dated 9.3.2007), see reg. 1"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words inserted",
      "affecting": "uksi/2021/321",
      "affecting_title": "The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2005/2045/regulation/18",
    "retrieved_at": "2026-10-29T04:55:02.503189+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."
}