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The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993
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- UK Statutory Instruments
- 1993 No. 743
- PART IV
- Regulation 37
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Delivery of voucher by sub-contractor which is a company
37.—(1) This regulation applies where—
(a)a sub-contractor’s tax certificate is issued in the form specified in paragraph (5) of regulation 24, and
(b)a contract payment is made to the company without the deduction imposed by section 559.
(2) Where this regulation applies, a user who is a director or the secretary of the company shall, for every contract payment made to the company, give a voucher in the form numbered 715 in Schedule 1, completed and signed by him in accordance with regulation 38, to the contractor upon or not later than seven days after receipt of any such payment.
(3) A contractor shall make every effort reasonable in the circumstances to obtain such a voucher in respect of every such payment made by him.
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