
2010 No. 2495
Income Tax
The Income Tax (Construction Industry Scheme) (Amendment No. 2) Regulations 2010
Made 13th October 2010
Laid before the House of Commons 14th October 2010
Coming into force 14th November 2010
The Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by sections 62(3), (6) and (7) and 71 of the Finance Act 2004, and now exercisable by them.
Citation and commencement
1 
These Regulations may be cited as the Income Tax (Construction Industry Scheme) (Amendment No. 2) Regulations 2010 and shall come into force on 14th November 2010.
Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005
2 
The Income Tax (Construction Industry Scheme) Regulations 2005 are amended as follows.
3 
In regulation 8(3) (quarterly tax periods), in the definition of the “SP” element of the formula contained in regulation 8(2), for “statutory paternity pay” substitute “ordinary statutory paternity pay, additional statutory paternity pay”.
4 
In regulation 56 (application by the Commissioners for Her Majesty’s Revenue and Customs of sums deducted from contract payments)—
(a) in paragraph (2)(e) for “statutory paternity pay” substitute “ordinary statutory paternity pay, additional statutory paternity pay”,
(b) in paragraph (7)(a) for statutory paternity pay substitute “ordinary statutory paternity pay”,
(c) after paragraph (7)(a) insert—“
(aa) in respect of additional statutory paternity pay, regulations 4, 5, 6 and 8 of either the Additional Statutory Paternity Pay (Birth, Adoption and Adoptions from Overseas) (Administration) Regulations 2010 or the Additional Statutory Paternity Pay (Birth, Adoption and Adoptions from Overseas) (Administration) Regulations (Northern Ireland) 2010;”.
Bernadette Kenny
Melanie Dawes
Two of the Commissioners for Her Majesty’s Revenue and Customs
13th October 2010