The Scheme: secondary legislation: regulation 16
This regulation applies to any amounts or interest due from the contractor under 10(6), 11(8), 12(2)(b) or 13(2), SI2005/2045 reg 10(6), 11(8), 12(2)(b) or 13(2). SI2005/2045 reg 16(1).
Any unpaid amounts should be dealt with in accordance with Part 6 TMA as though they were income tax charged on the contractor, subject to modifications at (3): SI2005/2045 reg 16(2).
For England, Wales and Northern Ireland, the timescale for proceedings to recover outstanding amounts is set out in Table 1 of SI2005/2045 reg 16(3).
Proceedings can be brought against a contractor for the total amount outstanding, without the need to specify amounts due in respect of individual subcontractors or identifying the subcontractors involved: SI2005/2045 reg 16(4)
For the purposes of TMA70/S65, 66, 67 the unpaid amount represents a single cause of action or complaint: SI2005/2045 reg 16(5).
Paras (4) and (5) do not prevent separate proceedings being brought against a contractor for each of the amounts due for any tax period in respect of individual subcontractors: SI2005/2045 reg 16(6).
ENABLING PROVISION - FA04/S71 (1)