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Construction industry scheme compliance test simplified

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30 March 2016

The Income Tax (Construction Industry Scheme) (Amendment of Schedule 11 to the Finance Act 2004) Order SI 2016/404 simplifies the compliance test which is one of three tests that sub-contractors must satisfy to be registered to receive payments gross under the construction industry scheme with effect from 6 April 2016. This follows consultation on a package of measures designed to simplify operation of the scheme.

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