CISR16020 - The Scheme: primary legislation: section 57

This is a short introductory section outlining the main elements of the scheme,including reference points in respect of:

• what payments are affected by the scheme: FA04/S57 (1)
• what is meant by the term ‘construction contract’: FA04/S57 (2)
• definition of ‘contractor’: FA04/S57 (3)
• registering for gross payment: FA04/S57 (4)(a)
• registering for payment under deduction: FA04/S57 (4)(b)

It also provides for the CIS provisions to be treated as part of the Taxes Acts.