CISR17200 - The Scheme: secondary legislation: regulation 19
This regulation covers work done by a person on their own land.
The payment is not a contract payment if the conditions set out in (2) and (3) are met:SI2005/2045 reg 19(1).
The person making the payment must fall within FA04:s59 (1)(a) and must have been approvedby HMRC: SI2005/2045 reg 19(2).
The payment must be made to
- the owner of the property or the tenant of agricultural land on which the construction operation is carried out: SI2005/2045 reg 19(3)(a)(i) and (ii), and
- total payments made, excluding the direct cost of materials, must not exceed £1,000: SI2005/2045 reg 19(3)(b).
A definition of ‘agricultural property’ can be found at SI2005/2045 reg 19(4).
ENABLING PROVISION FA04/S60 (7)