CISR17030 | The Scheme: secondary legislation: regulation 2

This regulation defines the meaning of the following

• the Act

• approved method of electronic communications

• contract payment

• contractor

• construction contract

• construction operations

• electronic communications

• employer reference

• ICTA

• ITEPA

• notice

• PAYE Regulations

• Subcontractor

• tax month

• tax year

• tax period

• tax quarter

• TMA

• tribunal