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HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
, see all updates

The Scheme: secondary legislation: regulation 2

This regulation defines the meaning of the following

  • the Act
  • approved method of electronic communications
  • contract payment
  • contractor
  • construction contract
  • construction operations
  • electronic communications
  • employer reference
  • ICTA
  • ITEPA
  • notice
  • PAYE Regulations
  • Subcontractor
  • tax month
  • tax year
  • tax period
  • tax quarter
  • TMA
  • tribunal