SolvedCISR17245 | The scheme: secondary legislation: regulation 23A
From HM Revenue & Customs · Construction Industry Scheme Reform Manual
This regulation deals with payments to public bodies.
A payment under a construction contract is not a contract payment if the person receiving the payment falls within FA04/S59 (1) (b) to (k): SI2005/2045 reg 23A.
ENABLING PROVISION FA04/S60 (7)