The Income Tax (Sub-contractors in the Construction Industry) Regulations 1975 were introduced to turn the engaging contractors effectively into the Revenue’s policemen. The framework established is largely the same as is in place today, being:

whether the activity comes within the scope of CIS;

the identification of the sub-contractor;

establishing whether the sub-contractor should be paid gross or net;

the granting, retention and loss of gross payment status;

proof of deduction and reporting to the Revenue by the contractor;

payment of those deductions to the Revenue by the contractor; and

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