This paragraph serves as an introduction to the section on the
CIS secondary legislation. For detailed coverage of particular
aspects of the subject use the above link to the menu of
information panels.
The secondary legislation defining the Construction Industry
Scheme is contained in Regulations 1 to 60 and Schedules 1 & 2,
'The Income Tax (Construction Industry Scheme) Regulations
2005’ (SI2005/2045). The primary legislation defining the
Construction Industry Scheme is contained in FA04/S57 to S77,
together with FA04/SCH11 & 12. See
CISR16000 onwards for more information
on the primary legislation.
This section summarises the provisions contained within the
secondary legislation and deals with difficulties in interpretation
that may arise.
This section does not provide procedural detail so there are
no action guides. Detailed information about procedures relating to
particular provisions is provided in other areas of the CIS
Guidance. These are identified in this section where
appropriate.
