Finance Act 2021

Construction industry schemeU.K.

30Construction industry schemeU.K.

(1)Schedule 6 contains provision amending Chapter 3 of Part 3 of FA 2004 (construction industry scheme).

(2)In particular, the Schedule makes provision about—

(a)contractors,

(b)deductions on account of tax from contract payments,

(c)the treatment of sums deducted, and

(d)penalties.