# The Income Tax (Construction Industry Scheme) Regulations 2005, Regulation 24: Charities

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

A payment under a construction contract is not a contract payment if the payment is made by any body of persons or trust established for charitable purposes only.

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Source: https://www.legislation.gov.uk/uksi/2005/2045/regulation/24 (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.