{
  "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1998/regulation-12",
  "json_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1998/regulation-12.json",
  "legislation": "uksi/1998/2622",
  "legislation_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
  "legislation_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1998",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Amendments to Part II of the principal Regulations",
  "text": "After regulation 20 the following regulation shall be inserted—\n“In-year repayments of provisional excess credit\n20A (1) Where—\n(a) a sub-contractor is an individual or a firm,\n(b) an application is made by that individual or a partner in the firm (“the applicant”) to the inspector,\n(c) any income tax and Class 4 contributions due from the applicant, or the sub-contractor, on the applicant’s share of the annual profits or gains arising or accruing from the trade, profession or vocation of the sub-contractor, for any earlier year, have been paid,\n(d) all relevant tax payment vouchers issued to the sub-contractor under regulation 7, and such further evidence as the inspector may require, are produced to the inspector, and\n(e) the inspector is satisfied by such evidence that the applicant’s share of the total of sums deducted under section 559 from payments made to the sub-contractor, in so much of a year as has elapsed at the date when the application is made, exceeds the aggregate of the amounts specified in paragraph (2),\nthe appliant shall, subject to paragraphs (3) and (4), be entitled to repayment of the excess by the inspector.\n(2) The amounts specified in this paragraph are—\n(a) the income tax and any Class 4 contributions payable (whether or not yet due and payable) by the applicant, on his share of the annual profits or gains arising or accruing from the trade, profession or vocation of the sub-contractor which are chargeable to tax for the whole of that year, after deducting any cumulative entitlement of the applicant at the date of the application to an allowance under section 257 or 257A of the Taxes Act;\n(b) the income tax and any Class 4 contributions payable (whether or not yet due and payable) by the applicant, on any income arising during so much of the year as has elapsed at the date of the application, from which income tax has not been deducted at source, within the meaning given by section 59B(7) of the Management Act; and\n(c) any sum due and payable to the Board from the sub-contractor under the Tax Acts or the Management Act, and without prejudice to the generality of the foregoing, this shall include any sums deducted by the sub-contractor in the capacity of a contractor, under section 559(4).\n(3) Every such application shall be on a form approved by the Board, containing a declaration that all the particulars given in the form are correctly stated to the best of the knowledge and belief of the applicant, and where the application is made by a partner in a firm, the form shall be signed by all the partners in the firm who are individuals and, where a partner is a company, by the secretary or a director of the company.\n(4) No repayment under this regulation shall be made after the end of the year to which the application relates.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1. Section 559 was amended by paragraph 1 of Schedule 27, and Part VIII(21) of Schedule 29, to the Finance Act 1995 (c. 4), by section 54(5) of the Finance Act 1997 (c. 16), by paragraph 2(1) of Schedule 8 to the Finance Act 1998 (c. 36), and by S.I. 1989/2405 (N.I.19)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 257 was substituted by section 33 of the Finance Act 1988 (c. 39) and amended by section 33 of the Finance Act 1989 (c. 26), paragraph 13 of Schedule 20 to the Finance Act 1996 (c. 8), section 55 of the Finance Act 1997, and S.I. 1996/2952."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 257A was substituted by section 33 of the Finance Act 1988, and amended by section 33 of the Finance Act 1989, section 77 of the Finance Act 1994, paragraph 14 of Schedule 20 to the Finance Act 1996 and S.I. 1996/2952, and extended by section 27(2) of the Finance Act 1998."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "1970 c. 9. Section 59B was inserted by section 193 of the Finance Act 1994 (c. 9), and amended by section 115 of the Finance Act 1995, and sections 122, 125, 126 and 127 of the Finance Act 1996."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/2622/regulation/12",
    "retrieved_at": "2026-10-29T11:16:44.234690+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}