http://www.legislation.gov.uk/uksi/2005/2045/contents/made

The Income Tax (Construction Industry Scheme) Regulations 2005

Income tax

Tax

Income

Registration of deaths

Corporation tax

King's Printer of Acts of Parliament

2016-09-29

INCOME TAX

CORPORATION TAX

These Regulations make provisions in relation to the construction industry scheme established by Chapter 3 of the Finance Act 2004 (c. 12) (“the Act”).

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 3(2)(a)

The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2022

reg. 6(a)

reg. 1(5)

reg. 1(2)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 3(2)(c) and word

The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2022

reg. 6(b)

reg. 1(5)

reg. 1(2)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 3(3)

The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2022

reg. 6(c)

reg. 1(5)

reg. 1(2)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 3(4)(za)

The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2022

reg. 6(d)

reg. 1(5)

reg. 1(2)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 3(5)

The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2022

reg. 6(e)(i)

reg. 1(5)

reg. 1(2)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 3(5)

The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2022

reg. 6(e)(ii)

reg. 1(5)

reg. 1(2)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 3(5A)

The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2022

reg. 6(f)

reg. 1(5)

reg. 1(2)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 3(6)

The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2022

reg. 6(g)

reg. 1(5)

reg. 1(2)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 3(7)

The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2022

reg. 6(g)

reg. 1(5)

reg. 1(2)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 3(9)

The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2022

reg. 6(h)

reg. 1(5)

reg. 1(2)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 3(10)

The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2022

reg. 6(i)

reg. 1(5)

reg. 1(2)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 56(7)(d)

The Income Tax (Construction Industry Scheme) (Amendment) (Northern Ireland) Regulations 2022

reg. 2(2)(a)

reg. 1

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 56(7)(d)

The Income Tax (Construction Industry Scheme) (Amendment) (Northern Ireland) Regulations 2022

reg. 2(2)(b)

reg. 1

reg. 2

reg. 3

reg. 1

The Income Tax (Construction Industry Scheme) Regulations 2005

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2012

reg. 8(3)

reg. 4(a)

reg. 1

The Income Tax (Construction Industry Scheme) Regulations 2005

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2012

reg. 8(3)

reg. 4(b)(i)

reg. 1

The Income Tax (Construction Industry Scheme) Regulations 2005

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2012

reg. 8(3)

reg. 4(b)(ii)

reg. 1

The Income Tax (Construction Industry Scheme) Regulations 2005

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2012

reg. 32(2) Table 3

reg. 5

reg. 1

The Income Tax (Construction Industry Scheme) Regulations 2005

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2012

reg. 45(2)

reg. 6

reg. 1

The Income Tax (Construction Industry Scheme) Regulations 2005

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2012

reg. 56(2A)-(2E)

reg. 7(a)

reg. 1

The Income Tax (Construction Industry Scheme) Regulations 2005

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2012

reg. 56(5)

reg. 7(b)

reg. 1

The Income Tax (Construction Industry Scheme) Regulations 2005

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2012

reg. 56(5)(b)

reg. 7(c)

reg. 1

The Income Tax (Construction Industry Scheme) Regulations 2005

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2012

reg. 56(8)

reg. 7(d)

reg. 1

The Income Tax (Construction Industry Scheme) Regulations 2005

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2012

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 2

The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Sch. 2

para. 138(2)

art. 1(2)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 2

The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Sch. 2

para. 138(3)

art. 1(2)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 9(9)

The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Sch. 2

para. 139(2)

art. 1(2)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 9(9)

The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Sch. 2

para. 139(3)

art. 1(2)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 9(9)

The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Sch. 2

para. 139(4)

art. 1(2)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 13(6)

The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Sch. 2

para. 140(2)

art. 1(2)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 13(7)

The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Sch. 2

para. 140(3)

art. 1(2)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 25(6)

The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Sch. 2

para. 141

art. 1(2)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 59(1)

The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Sch. 2

para. 142(2)

art. 1(2)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 59(2)

(3)

The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Sch. 2

para. 142(3)

art. 1(2)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 48(8)

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2009

reg. 2(2)

reg. 1(2)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 2

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021

reg. 4

reg. 1(1)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 4

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021

reg. 5

reg. 1(1)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 18(3)

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021

reg. 6

reg. 1(1)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 19(3)(b)

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021

reg. 7

reg. 1(1)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 51(4)(b)

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021

reg. 8

reg. 1(1)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 56(8)(a)(iii)

(iv)

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021

reg. 9(a)

reg. 1(1)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 56(8)(a)(v)

(vi)

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021

reg. 9(b)

reg. 1(1)

The Income Tax (Construction Industry Scheme) Regulations 2005

Pt. 4A

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021

reg. 10

reg. 1(1)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 8(3)

The Statutory Shared Parental Pay (Miscellaneous Amendments) Regulations 2015

reg. 4(2)(a)

reg. 6

reg. 1(2)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 8(3)

The Statutory Shared Parental Pay (Miscellaneous Amendments) Regulations 2015

reg. 4(2)(b)

reg. 6

reg. 1(3)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 56(2)(e)

The Statutory Shared Parental Pay (Miscellaneous Amendments) Regulations 2015

reg. 4(3)(a)

reg. 6

reg. 1(2)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 56(2)(e)

The Statutory Shared Parental Pay (Miscellaneous Amendments) Regulations 2015

reg. 4(3)(b)

reg. 6

reg. 1(3)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 56(7)(a)

The Statutory Shared Parental Pay (Miscellaneous Amendments) Regulations 2015

reg. 4(4)(a)

reg. 6

reg. 1(2)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 56(7)(aa)

The Statutory Shared Parental Pay (Miscellaneous Amendments) Regulations 2015

reg. 4(4)(b)

reg. 6

reg. 1(2)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 56(7)(c)

The Statutory Shared Parental Pay (Miscellaneous Amendments) Regulations 2015

reg. 4(4)(c)

reg. 6

reg. 1(3)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 4(10)

(11)

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2015

reg. 2(2)

reg. 1

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 56(5A)-56(5B) and preceding words

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2015

reg. 2(3)

reg. 1

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 2

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2016

reg. 2(2)

reg. 1(1)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 4(4)-(4B)

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2016

reg. 2(3)

reg. 1(1)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 6(2A)-(2C)

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2016

reg. 2(4)

reg. 1(1)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 28(2)

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2016

reg. 2(5)

reg. 1(1)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 28(3)

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2016

reg. 2(5)

reg. 1(1)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 29(2)(d)

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2016

reg. 2(6)

reg. 1(1)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 32 Table 3

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2016

reg. 2(7)

reg. 1(1)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg 8

The Income Tax (Construction Industry Scheme) (Amendment No. 2) Regulations 2010

regs 2

The Income Tax (Construction Industry Scheme) Regulations 2005

reg 56

The Income Tax (Construction Industry Scheme) (Amendment No. 2) Regulations 2010

regs 2

The Income Tax (Construction Industry Scheme) Regulations 2005

reg 13

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2010

regs 2

The Income Tax (Construction Industry Scheme) Regulations 2005

reg 38

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2010

regs 2

The Income Tax (Construction Industry Scheme) Regulations 2005

reg 45

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2010

regs 2

The Income Tax (Construction Industry Scheme) Regulations 2005

regs 46

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2010

regs 2

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 21

The Local Education Authorities and Children’s Services Authorities (Integration of Functions) (Local and Subordinate Legislation) Order 2010

The Local Education Authorities and Children's Services Authorities (Integration of Functions) (Local and Subordinate Legislation) Order 2010

Sch. 3

para. 59

art. 1(1)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 48

The Finance Act 2009, Schedule 56 (Appointed Day and Consequential Provisions) Order 2010

art. 4(2)

art. 4(3)

art. 1

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 49

The Finance Act 2009, Schedule 56 (Appointed Day and Consequential Provisions) Order 2010

art. 4(2)

art. 4(3)

art. 1

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 20A

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024

reg. 2(2)

reg. 1

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 32 Table 3

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024

reg. 2(3)(a)

reg. 1

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 32 Table 3

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024

reg. 2(3)(b)(i)

reg. 1

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 32 Table 3

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024

reg. 2(3)(b)(ii)

reg. 1

The Income Tax (Construction Industry Scheme) Regulations 2005

reg 10

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2007

reg 3

The Income Tax (Construction Industry Scheme) Regulations 2005

reg 19

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2007

reg 4

The Income Tax (Construction Industry Scheme) Regulations 2005

reg 20

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2007

reg 5

The Income Tax (Construction Industry Scheme) Regulations 2005

reg 22

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2007

reg 6

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 7A

The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014

reg. 21

reg. 1(2)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 14

The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014

art. 11(a)

art. 1(1)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 15

The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014

art. 11(b)

art. 1(1)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 56(4)

The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014

art. 11(c)

art. 1(1)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 58(2)

The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014

art. 11(d)

art. 1(1)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 32(2) Table 3

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2013

reg. 3(a)

reg. 1(2)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 32(2) Table 3

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2013

reg. 3(b)

reg. 1(2)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 56(5)(b)

The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2013

reg. 4

reg. 1(2)

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 8(3)

The Statutory Parental Bereavement Pay (Miscellaneous Amendments) Regulations 2020

reg. 4(2)

reg. 1

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 56(2)(e)

The Statutory Parental Bereavement Pay (Miscellaneous Amendments) Regulations 2020

reg. 4(3)

reg. 1

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 56(7)(d) and semi-colon

The Statutory Parental Bereavement Pay (Miscellaneous Amendments) Regulations 2020

reg. 4(4)(a)

reg. 1

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 2

The Income Tax (Construction Industry Scheme) (Amendment) and the Corporation Tax (Security for Payments) Regulations 2019

reg. 3

reg. 1

The Income Tax (Construction Industry Scheme) Regulations 2005

Pt. 3A

The Income Tax (Construction Industry Scheme) (Amendment) and the Corporation Tax (Security for Payments) Regulations 2019

reg. 4

reg. 1

The Income Tax (Construction Industry Scheme) Regulations 2005

reg 32

The Income Tax (Construction Industry Scheme) (Amendment No. 2) Regulations 2008

reg 2

The Income Tax (Construction Industry Scheme) Regulations 2005

reg. 4(13)

The Finance (No. 3) Act 2010, Schedule 10 and the Finance Act 2009, Schedule 55 and Sections 101 to 103 (Appointed Day, etc) (Construction Industry Scheme) Order 2011

art. 3(3)

The Income Tax (Construction Industry Scheme) Regulations 2005

PART 1INTRODUCTION

1Citation and commencement

2Interpretation

PART 2CONTRACTORS

3Multiple contractors

4Monthly return

5Scheme representative

6Verification etc of registration status of sub-contractor and nominee

PART 3PAYMENT AND RECOVERY OF AMOUNTS DEDUCTED UNDER SECTION 61

7Payment, due date for payment of amounts deducted and receipts

8Quarterly tax periods

9Recovery from sub-contractor of amount not deducted by contractor

10Return and certificate if amount may be unpaid

11Notice and certificate if amount may be unpaid

12Certificate after inspection of records of contractors and sub-contractors

13Determination of amounts payable by contractor and appeal against determination

14Interest on amounts overdue

15Interest on amount overpaid

16Recovery of amount unpaid and interest

17In-year repayments of provisional excess credit

PART 4PAYMENTS EXCEPTED FROM SECTION 60

18Small payments

19Work carried out on land owned by person to whom payment is made

20Reverse premiums

21Payments as agent of a local education authority

22Payments in respect of property used for business

23Arrangements involving public bodies

24Charities

PART 5REGISTRATION OF SUB-CONTRACTORS

25Registration for gross payment or for payment under deduction and cancellation of registration for payment under deduction

26Cancellation of registration for gross payment

PART 6CONDITIONS TO BE SATISFIED FOR GROSS PAYMENT

Business test

27Evidence prescribed to satisfy the business test

Turnover test

28Minimum turnover

29Evidence prescribed to satisfy the turnover test

30Number of partners or relevant persons

31Turnover test treated as satisfied in prescribed circumstances

Compliance test

32Exceptions from compliance obligations

33Absence abroad – evidence of living outside the United Kingdom

34Absence abroad – evidence of compliance with tax obligations

35Evidence of unemployment

36Evidence of full-time education

37Interpretation

PART 7ELECTRONIC COMMUNICATIONS

38Interpretation

39Whether information has been delivered electronically

40Proof of content of electronic delivery

41Proof of identity of person sending or receiving electronic delivery

42Information sent electronically on behalf of a person

43Proof of delivery of information sent electronically

44Proof of payment sent electronically

45Mandatory electronic payment

46Contractor in default if specified payment not received by applicable due date

47Default notice and appeal

48Default surcharge

49Surcharge notice and appeal

PART 8SUPPLEMENTARY PROVISIONS

50Delegation of Commissioners for Her Majesty’s Revenue and Customs' functions

51Inspection of records of contractors and sub-contractors

52Inspection of records of sub-contractors – additional provisions

53Information as to change of control of close company

54Death of contractor

55Service by post

56Application by the Commissioners for Her Majesty’s Revenue and Customs of sums deducted under section 61

57Certificate that sum due

58Payment by cheque

59Appeals: supplementary provisions

60Transitional provisions, savings and revocation

SCHEDULE 1TRANSITIONAL PROVISIONS AND SAVINGS

PART 1GENERAL PROVISIONS

1Continuity of the law

2Paragraph 1 does not apply to any change in the...

3Anything which— (a) has been done, or has effect as...

4Any reference (express or implied) in these Regulations or any...

5Any reference (express or implied) in these Regulations to—

6Any reference (express or implied) in these Regulations to contractors,...

7Paragraphs 4, 5 and 6 apply only in so far...

8Paragraph 6 is without prejudice to the generality of paragraph...

9These Regulations have effect in relation to sums liable, under...

10Paragraph 9 is without prejudice to the generality of paragraphs...

11Paragraphs 1 to 10 have effect instead of paragraph (b)...

12General saving for old savings

13Interpretation

PART 2SPECIFIC PROVISIONS

1Interest on unpaid amounts: disapplication of regulation 14 for tax years before the tax year ending 5th April 1993

2Interest on overpaid tax: disapplication of regulation 15 for tax years before the tax year ending 5th April 1993

SCHEDULE 2REVOCATIONS

2005 No. 2045

INCOME TAX

CORPORATION TAX

The Income Tax (Construction Industry Scheme) Regulations 2005

Made25th July 2005

Laid before the House of Commons25th July 2005

Coming into force in accordance with regulation 1

The Commissioners for Her Majesty’s Revenue and Customs1, in exercise of the powers conferred upon them by section 205 of the Finance Act 20032, sections 60(7), 62(3), (6) and (7), 63(1), 65(2), 66(2) and (9), 68, 69, 70, 71, 73 and 75 of, and paragraphs 2, 3(1) and (3), 4(3) and (5), 6, 7(1) and (3), 8(2), 10, 11(1) and (4), 12(2), 15 and 16 of Schedule 11 to the Finance Act 20043 and sections 98A(1) and 113(1) of the Taxes Management Act 19704, make the following Regulations: