In Placefirst Construction v Car Construction, the TCC determined a complex payment dispute, the outcome of which turned on whether the contractor had issued a valid pay less notice (PLN). The court decided that the contractor had issued a valid PLN. That decision entailed a finding that the sub-contractor had issued a valid payment notice (PN), to which the contractor’s PLN responded. Among other points, the court considered that the sub-contractor’s interim payment application (IPA) met the requirements for a PN under section 110A(3) of the Housing Grants, Construction and Regeneration Act 1996 (HGCRA 1996). To recap, HGCRA 1996, s 110A(3) provides that: ‘(1) A construction contract shall, in relation to every payment provided for by the contract— (a) require the payer or a specified person to give a notice complying with subsection (2) to the payee not later than five days after the payment due date, or (b) require the payee