57IntroductionU.K.
(1)This Chapter provides for certain payments (see section 60) under construction contracts to be made under deduction of sums on account of tax (see sections 61 and 62).
(2)In this Chapter “construction contract” means a contract relating to construction operations (see section 74) which is not a contract of employment but where—
(a)one party to the contract is a sub-contractor (see section 58); and
(b)another party to the contract (“the contractor”) either—
(i)is a sub-contractor under another such contract relating to all or any of the construction operations, or
(ii)is a person to whom section 59 applies.
(3)In sections 60 and 61 “the contractor” has the meaning given by this section.
(4)In this Chapter—
(a)references to registration for gross payment are to registration under section 63(2),
(b)references to registration for payment under deduction are to registration under section 63(3), and
(c)references to registration under section 63 are to registration for gross payment or registration for payment under deduction.
(5)To the extent that any provision of this Chapter would not, apart from this subsection, form part of the Tax Acts, it shall be taken to form part of those Acts.