JCT Practice Notes 1 Series 2: Practice Note 1: Construction industry scheme (CIS) - including Amendment 1
Publication Year
2001
Document Status
Withdrawn
Abstract
The JCT has prepared new provisions headed 'Construction Industry Scheme' which will replace the provisions headed 'Statutory Tax Deduction Scheme', as set out in amendment 1 of the JCT 98 contracts and forms. This note is to assist in providing an understanding of the changes for those who are new or relatively new to the contracts.
Publisher Information
Joint Contracts Tribunal
JCT contract documents have been published by Sweet and Maxwell (SMA) since 2005. Established in 1931, the Joint Contracts Tribunal produce standard forms of contracts, guidance notes and other standard documentation for use in the construction industry.
28 Ely Place
London
JCT
UK
Tel: +44 (0)20 7251 7100
