Repayments / reallocations: non automatic repayments: legislation: repayment of CIS25 tax - responsible office
The table below gives a brief explanation of what the legislation relevant to this subject contains.
|559(4) ICTA 1988||Directs the amount of tax to be deducted from payments made to a company in the construction industry without a certificate under S561.|
|561 ICTA 1988||Allows the issue of a certificate exempting a company in the construction industry from deductions of tax from its trading receipts.|
|13(1) SI 1975 No. 1960||Authority to claim repayment of excess deductions made under S559(4) ICTA 1988.|