CISR17700 - The Scheme: secondary legislation: SI2010/717
This Statutory Instrument amends Reg 13, Reg 38, Reg 45, Reg 46 and Reg 47 SI2005/2045 and the revised text for each is as shown below. These amended Regulations apply only in relation to the tax year 2010-11 and subsequent tax years except that the second amendment to Reg 45 paragraph 1 applies to the tax year 2011-12 and subsequent tax years;
Regulation 13 (Determination of amounts payable by contractor and appeal against determination)
Paragraph 5 now reads;
A Determination under this regulation is subject to Parts 4, 5, 5A, and 6 of TMA (assessment, appeals, collection and recovery) as if
(a) the determination were an assessment, and
(b) the amount determined were income tax charged on the contractor
and those Parts of that Act apply accordingly with any necessary modifications, except that the amount determined is due and payable 14 days after the determination is made.
Regulation 38 (Electronic Communications - interpretation)
The definition of 바카라 사이트˜specified payment바카라 사이트™ has been amended and now reads;
바카라 사이트˜바카라 사이트˜specified payment바카라 사이트™ means the amount due under regulation 7 (payment, due date for payment of amounts deducted and receipts) in respect of contract payments바카라 사이트™.
Regulation 45 (Mandatory electronic payment)
Paragraph 1 has now been substituted with the following;
바카라 사이트˜(1) A contractor who is a large employer within the meaning of regulation 191 (large and medium sized employers) of the PAYE Regulations must pay the specified payment using an approved method of electronic communications.바카라 사이트™
Paragraph 1 is amended and now reads as follows and shall apply only in relation to the tax year 2011-12 and subsequent tax years;
바카라 사이트˜(1) A contractor who is a large employer within the meaning of regulation 198A (large employers) of the PAYE Regulations must pay the specified payment using an approved method of electronic communications.바카라 사이트™
Insert a new paragraph 4 which reads as follows;
바카라 사이트˜(4) A specified payment is not treated as received in full by Her Majesty바카라 사이트™s Revenue and Customs on or before the date by which that specified payment is required in accordance with regulation 7 unless it is made in a manner which secures (in a case where the specified payment is made otherwise than in cash) that, on or before that date, all transactions can be completed which need to be completed before the whole amount of the specified payment becomes available to the Commissioners for Her Majesty바카라 사이트™s Revenue and Customs바카라 사이트™.
Regulation 46 (Contractor in default if specified payment not received by applicable due date)
This regulation is deleted completely.
Regulation 47 (Default notice and appeal)
This regulation is deleted completely.