COM125112 - Repayments / reallocations: non automatic repayments: legislation: repayment of CIS25 tax - responsible office
The table below gives a brief explanation of what the legislation relevant to this subject contains.
| Section | Explanation |
| 559(4) ICTA 1988 | Directs the amount of tax to be deducted from payments made to a company in the construction industry without a certificate under S561. |
| 561 ICTA 1988 | Allows the issue of a certificate exempting a company in the construction industry from deductions of tax from its trading receipts. |
| 13(1) SI 1975 No. 1960 | Authority to claim repayment of excess deductions made under S559(4) ICTA 1988. |