Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
, see all updates

The Scheme: secondary legislation: SI2011/2391

This Statutory Instrument gives effect to FA10(No3)/s26(2) to 26(4), FA09/s104(3) to s104(5) and FA09/s106(2) to s106(5) and states that the ‘appointed day’ for the purposes of the sections of these Acts stated above, is 6th October 2011.

Regulation 4 (Monthly Return)

This Statutory Instrument also amends Reg 4(13) SI2005/2045 so that it now reads as follows;

(13) A penalty under section 98A of TMA in relation to a failure to make a return in accordance with paragraphs (1) or (10) arises for each month (or part of a month) during which the failure continues after the 19th day of the sixth month following the appointed day, but only arises where that failure relates to a return that must be made not later than 19 October 2011.