SCHEDULE 3Amendment of non-education subordinate legislation

Income Tax (Construction Industry Scheme) Regulations 2005 (S.I. 2005/2045)59

For regulation 21 of the Income Tax (Construction Industry Scheme) Regulations 2005 substitute—

Payment as agent of local authority21

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).