PART 1 U.K. Income tax, corporation tax and capital gains tax

Construction industry scheme U.K.

30 Construction industry scheme U.K.

(1) Schedule 6 contains provision amending Chapter 3 of Part 3 of FA 2004 (construction industry scheme).

(2) In particular, the Schedule makes provision about—

(a) contractors,

(b) deductions on account of tax from contract payments,

(c) the treatment of sums deducted, and

(d) penalties.