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HMRC internal manual

Construction Industry Scheme Reform Manual

The Scheme: secondary legislation: SI2010/466

This Statutory Instrument revokes Regulations 48 and 49 of the Income Tax (Construction Industry Scheme) Regulations with effect from tax periods where tax was chargeable beginning on 6 April 2010.

Paragraph 4

(2) Regulations 48 (default surcharge) and 49 (surcharge notice and appeal) of the Income Tax (Construction Industry Scheme) Regulations 2005 are omitted subject to the savings set out in paragraph (3).

(3) The regulations referred to in paragraphs (1) and (2) shall continue to have effect in relation to surcharges arising in respect of late payments of tax where the tax was chargeable in respect of a tax period ending on or before 5 April 2010.