The following Tax precedent provides comprehensive and up to date legal information covering:
Construction Industry Scheme—for use where the landlord’s contribution is a reverse premium
The Landlord and Tenant acknowledge that the Landlord’s Contribution is a reverse premium within Income Tax (Construction Industry Scheme) Regulations 2005, paragraph 20 and that it is not a contract payment for the purposes of Finance Act 2004, Chapter 3, Part 3
Construction Industry Scheme—for use where landlord is making payment to the tenant for works and CIS will or may apply
In this clause 2:
‘Contract Payment’ has the meaning given to it in FA 2004, s 60(1)
‘Contractor’ means a person who is a contractor under FA 2004, Chapter 3, Pt 3
‘FA 2004’ means Finance Act 2004
‘hmrc’ means HM Revenue & Customs
‘Order’ means Finance Act 2004, s 61(2), (Relevant Percentage) Order 2007 (SI 2007/46)
‘Regulations’ means Income Tax (Construction Industry Scheme) Regulations 2005 (SI 2005/2045)
‘Sub-contractor’ means a person who is a sub-contractor under FA 2004, Chapter 3, Pt 3
The parties agree that the rights and obligations of this ag
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