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HMRC internal manual

Construction Industry Scheme Reform Manual

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HM Revenue & Customs
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The Scheme: primary legislation: schedule 12

Section 76: Construction Industry Scheme, Consequential Amendments

Schedule 12 makes consequential amendments to other legislation.

Para 1:

This amends TMA70/S12B to replace the reference in subsection 4A(b) to vouchers with,effectively, reference to sub-contractor statements under SI2005/2045 reg 4(8).

Para 2:

This amends TMA70/S59D to replace the reference in sub-section (4)(d) to the old CISregulations with a reference to new regulations under FA04/S62 (treatment of sumsdeducted).

Para 3:

This amends TMA70/S59DA to replace the reference in subsection (7) to ICTA88/S559 witha reference to FA04/S61.

Para 4:

This amends TMA70/S62 to replace the reference in sub-section (1A)(b) to ICTA88/S559with a reference to FA04/S61.

Para 5:

This amends TMA70/S63 to replace the reference in sub-section (3)(b) to ICTA88/S559with a reference to FA04/S61.

Para 6:

This amends TMA70/S64 to replace the reference in sub-section (1A)(b) ICTA88 with areference to FA04/S61.

Para 7:

This amends TMA70/S98 by deleting the reference in the first column of the Table tosection 561(8) and adding a reference to regulations under FA04/S70 (3) and by deletingthe reference in the second column of the Table to regulations under section 566(1), (2)or (2A) and adding a reference to regulations under section 65(2), 69(1), 70(1)(a) or (c)or 71 FA04.

Para 8:

This amends TMA70/S98A by replacing the reference in sub-section (1) to ICTA88/S566 (1)with a reference to section 70(1)(a) or 71 FA04.

In sub-section (2)(b) it inserts, after ‘not exceeding’, ‘(i) in the case of a provisionof PAYE regulations’ and, at the end ‘in the case of a provision of regulations undersection 70(1)(a) or 71 of the Finance Act 2004, £3,000’. This applies a penalty of up to£3,000 to monthly returns outstanding after 12 months.

In sub-section 4(a), after ‘year of assessment’ it inserts ‘(in the case of a provision ofPAYE regulations) or period (in the case of a provision of regulations under section70(1)(a) or 71 of the Finance Act 2004.’ This extends the tax-geared penalty to CISmonthly returns.

Para 9:

This removes chapter 4 of part 13 of ICTA.

Para 10:

This amends ICTA88/S582A by replacing the reference in sub-section (6) to section560(2) with a reference to FA04/S59.

Para 11:

This amends ICTA88/S829 by replacing references in sub-section (2A) to chapter 4 ofpart 13 of this Act with a reference to chapter 3 of part 3 of FA 04. It also replaces thereference to section 559 with a reference to FA04/S61.

Para 12:

This amends FA88/S130 by replacing the reference in sub-section (7)(d) to section559(4) of that Act with a reference to FA04/S61.

Para 13:

This amends schedule 1 to the Social Security Contributions and Benefits Act 1992 byreplacing the reference in paragraph 7 to ICTA88/S566 (1) with a reference to section70(1)(a) or 71 of FA 04.

Para 14:

This amends schedule 1 to the Social Security Contributions and Benefits (NorthernIreland) Act 1992 by replacing the reference in paragraph 7 to ICTA88/566 (1) with areference to section 70(1)(a) or 71 of FA 04.

Para 15:

This amends FA98/S56 by replacing the reference in sub-section (8) to Chapter 4 of Part13 of ICTA with a reference to FA04/S74.

Para 16:

This amends FA98/SCH18 by deleting the text in sub-paragraph 22(3)(b) and inserting areference to records required by regulations under section 70(1)(c) FA 04.

Para 17:

This amends ITEPA03/S54 by replacing the reference in sub-section (2) to section 559ICTA with a reference to FA04/S61.