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The Local Education Authorities and Children’s Services Authorities (Integration of Functions) (Local and Subordinate Legislation) Order 2010
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- UK Statutory Instruments
- 2010 No. 1172
- SCHEDULE 3
- Paragraph 59
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Income Tax (Construction Industry Scheme) Regulations 2005 (S.I. 2005/2045)
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59. For regulation 21 of the Income Tax (Construction Industry Scheme) Regulations 2005 substitute—
“Payment as agent of local authority
21. A payment under a construction contract is not a contract payment if the payment is made by the governing body or head teacher of a maintained school as the agent of a local authority under section 49(5)(b) of the School Standards and Framework Act 1998 (delegated budget).”.
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