http://www.legislation.gov.uk/uksi/2016/404/article/1/made

The Income Tax (Construction Industry Scheme) (Amendment of Schedule 11 to the Finance Act 2004) Order 2016

en

King's Printer of Acts of Parliament

2016-03-21

CORPORATION TAX

INCOME TAX

This Order amends Parts 1, 2 and 3 of Schedule 11 to the Finance Act 2004 (c. 12) which set out the three tests or conditions which a sub-contractor in the construction industry must satisfy to be registered for payments to be made to it gross (i.e. payments from which there are no deductions on account of tax under the Construction Industry Scheme). Part 1 sets out the conditions which must be satisfied by an individual where the application is made by an individual to be registered for gross payment. Part 2 sets out the conditions which must be satisfied by a firm where there is an application by an individual or a company to be registered for gross payment as a partner in a firm. Part 3 sets out the conditions that must be satisfied by a company where there is an application for the company to be registered for gross payment.