Amendments to Part II of the principal Regulations7
1
Regulation 7 shall be amended as follows.
2
In paragraph (1)—
a
for the words “paragraph (3), on the making” there shall be substituted the words “the following paragraphs of this regulation, in respect”;
b
for the words “deduction certificate” there shall be substituted the words “tax payment voucher”.
3
In paragraph (2)—
a
in sub-paragraph (a) the words “and address” shall be omitted;
b
for sub-paragraph (b) there shall be substituted—
b
the distinctive reference number taken from that sub-contractor’s registration card,
c
for sub-paragraph (c) there shall be substituted—
c
the end of the income tax month in which the payment is made,
d
the word “and” immediately following sub-paragraph (f) shall be omitted; and
e
at the end, there shall be added—
, and
h
unless that sub-contractor’s registration card is a temporary card, the sub-contractor’s national insurance number.
4
For paragraphs (3) to (5) there shall be substituted—
3
The contractor shall give a tax payment voucher to the sub-contractor in respect of all such payments made within a period of one income tax month, and the tax payment voucher shall be signed by the contractor and be given to the sub-contractor within 14 days of the end of that income tax month.
4
Within 14 days of the end of every income tax month the contractor shall either—
a
send the top copy of all tax payment vouchers completed by him in accordance with this regulation to a person nominated by the Board at an address specified by them, or
b
transmit electronically the particulars specified in paragraph (2) to the person so nominated.
5
Where the contractor transmits the particulars electronically as mentioned in paragraph (4)(b), the tax payment voucher shall be a single copy, in the form designated CIS25(E) in Schedule 1 to these regulations, which he shall give to the sub-contractor, but otherwise, the tax payment voucher shall be in triplicate, in the form designated CIS25(I) or CIS25(M) in Schedule 1 to these regulations, and the copy to be given to the sub-contractor shall be the copy marked “Subcontractor copy.”