Regulation 38 InterpretationI1
United Kingdom
In this Part—
“official computer system” means a computer system maintained by or on behalf of the Commissioners for Her Majesty’s Revenue and Customs or an officer of Revenue and Customs;
“specified payment” means the amount due under regulation 7 (payment, due date for payment of amounts deducted and receipts) in respect of contract payments F1....
Annotations
Textual amendments
- F1
Words in reg. 38 omitted (in relation to the tax year 2010-11 and subsequent tax years) by virtue of The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2010 (S.I. 2010/717), regs. 1(1)(3), 4