# The Income Tax (Construction Industry Scheme) Regulations 2005, Regulation 21: Payment as agent of local authority

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

A payment under a construction contract is not a contract payment if the payment is made by the governing body or head teacher of a maintained school as the agent of a local authority under section 49(5)(b) of the School Standards and Framework Act 1998 (delegated budget).

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Source: https://www.legislation.gov.uk/uksi/2005/2045/regulation/21 (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.