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HMRC internal manual

Construction Industry Scheme Reform Manual

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HM Revenue & Customs
Updated
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The Scheme: secondary legislation: SI2008/1282

This Statutory Instrument amends Reg 32 SI2005/2045 and the revised text is as follows;

Table 3 is amended by the addition of the following;

1. Prescribed obligation 2. Prescribed circumstances
   
   
‘Obligation to make a payment under the Tax Acts or Taxes Management Act 1970. Late, or non-payment of an amount under £100.’