COM125112 - 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.

Section

Explanation

559(4) Income and Corporation Taxes Act (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.