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CISR16020 | The Scheme: primary legislation: section 57

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

This is a short introductory section outlining the main elements of the scheme,including reference points in respect of:

  • what payments are affected by the scheme: FA04/S57 (1)

  • what is meant by the term ‘construction contract’: FA04/S57 (2)

  • definition of ‘contractor’: FA04/S57 (3)

  • registering for gross payment: FA04/S57 (4)(a)

  • registering for payment under deduction: FA04/S57 (4)(b)

It also provides for the CIS provisions to be treated as part of the Taxes Acts.