# The Income Tax (Construction Industry Scheme) Regulations 2005, Regulation 38: Interpretation

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

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 ....

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Source: https://www.legislation.gov.uk/uksi/2005/2045/regulation/38 (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.