This regulation deals with small payments.
A payment under a construction contract is not a contract
payment if the conditions set out in (2) and (3) are met:
SI2005/2045 reg 18(1).
The person making the payment falls within FA04/S59 (1) (b)
to (l) and the person has been approved by HMRC for the purposes of
this regulation: SI2005/2045 reg 18(2).
That, excluding the cost of materials, the total payment made
under the construction contract does not exceed £1,000:
SI2005/2045 reg 18(3).
ENABLING PROVISION – FA04/S60 (7)
