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HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
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The Scheme: secondary legislation: regulation 21

This regulation deals with payments by schools with delegated budgets.

A payment under a construction contract is not a contract payment if the payment is madeby the governing body or head teacher of a maintained school as the agent of a localeducation authority under S49(5)(b) of the Schools Standards and Framework Act 1998.

ENABLING PROVISION – FA04/S60 (7)