# The Income Tax (Construction Industry Scheme) Regulations 2005, Regulation 2: Interpretation

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

In these Regulations—
“the Act” means the Finance Act 2004;
“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;
“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—
(a)earnings-related contributions due under the SSC Regulations;
(b)tax due under the PAYE Regulations;
(c)payments of repayments of student loans due under the Student Loan Regulations;
“contract payment” has the meaning given in section 60 of the Act;
“contractor” has the meaning given in section 57 of the Act;
“construction contract” has the meaning given in section 57 of the Act;
“construction operations” has the meaning given in section 74 of the Act;
“electronic communications” has the meaning given in section 132(10) of the Finance Act 1999;
“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;
“ICTA” means the Income and Corporation Taxes Act 1988;
“ITEPA” means the Income Tax (Earnings and Pensions) Act 2003;
“notice” means notice in writing;
“PAYE Regulations” means the Income Tax (Pay As You Earn) Regulations 2003;
“SSC Regulations” means the Social Security (Contributions) Regulations 2001;
“Student Loan Regulations” means the Education (Student Loans) (Repayment) Regulations 2009 or, in Northern Ireland, the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009;
“sub-contractor” has the meaning given in section 58 of the Act;
...
“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;
“tax year” means a year for which any Act provides for income tax to be charged;
“tax period” means—
(a)tax quarter if regulation 8 (quarterly tax periods) applies, or
(b)tax month, in every other case;
“tax quarter” means any of the following (inclusive) periods—
6th April to 5th July,
6th July to 5th October,
6th October to 5th January, and
6th January to 5th April;
“TMA” means the Taxes Management Act 1970;
“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.

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Source: https://www.legislation.gov.uk/uksi/2005/2045/regulation/2 (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.