{
  "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-2",
  "json_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-2.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/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“the Act” means the Finance Act 2004;\n“approved method of electronic communications”, in relation to the delivery of information or the making of a payment in accordance with a provision of these Regulations, means a method of electronic communications which has been approved, by specific or general directions issued by the Commissioners for Her Majesty’s Revenue and Customs, for the delivery of information of that kind or the making of a payment of that kind under that provision;\n“combined amount” means an amount which includes an amount the contractor is liable to pay under these regulations and one or more of the following—\n(a)earnings-related contributions due under the SSC Regulations;\n(b)tax due under the PAYE Regulations;\n(c)payments of repayments of student loans due under the Student Loan Regulations;\n“contract payment” has the meaning given in section 60 of the Act;\n“contractor” has the meaning given in section 57 of the Act;\n“construction contract” has the meaning given in section 57 of the Act;\n“construction operations” has the meaning given in section 74 of the Act;\n“electronic communications” has the meaning given in section 132(10) of the Finance Act 1999;\n“employer reference” means the combination of letters, numbers or both used by Her Majesty’s Revenue and Customs to identify an employer for the purpose of the Income Tax (Pay As You Earn) Regulations 2003;\n“ICTA” means the Income and Corporation Taxes Act 1988;\n“ITEPA” means the Income Tax (Earnings and Pensions) Act 2003;\n“notice” means notice in writing;\n“PAYE Regulations” means the Income Tax (Pay As You Earn) Regulations 2003;\n“SSC Regulations” means the Social Security (Contributions) Regulations 2001;\n“Student Loan Regulations” means the Education (Student Loans) (Repayment) Regulations 2009 or, in Northern Ireland, the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009;\n“sub-contractor” has the meaning given in section 58 of the Act;\n...\n“tax month” means the period beginning on the 6th day of a calendar month and ending on the 5th day of the following calendar month;\n“tax year” means a year for which any Act provides for income tax to be charged;\n“tax period” means—\n(a)tax quarter if regulation 8 (quarterly tax periods) applies, or\n(b)tax month, in every other case;\n“tax quarter” means any of the following (inclusive) periods—\n6th April to 5th July,\n6th July to 5th October,\n6th October to 5th January, and\n6th January to 5th April;\n“TMA” means the Taxes Management Act 1970;\n“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 2 inserted (6.4.2008) by The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2008 (S.I. 2008/740), regs. 1, 3"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 2 substituted (6.4.2012) by The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2012 (S.I. 2012/820), regs. 1, 3"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Reg. 2 entry omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 138(2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 2 inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 138(3)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 in force at 6.4.2007 as notified in the London Gazette (dated 9.3.2007), see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "1999 c. 16."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2003/2682."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2003 c. 1. The Income Tax (Earnings and Pensions) Act 2003 is referred to in these footnotes as “ITEPA”."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "1970 c. 9."
    }
  ],
  "outstanding_effects": [
    {
      "type": "words inserted",
      "affecting": "uksi/2016/348",
      "affecting_title": "The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2016"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2019/384",
      "affecting_title": "The Income Tax (Construction Industry Scheme) (Amendment) and the Corporation Tax (Security for Payments) Regulations 2019"
    },
    {
      "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/2",
    "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."
}