§ Dawn Primarolo
A key element of the Government's aim to create a fair tax system is making sure that people pay the right amount of tax at the right time. An example of their commitment to deal with tax evasion is the new Construction Industry Scheme which will commence on 1 August 1999. Under the new scheme, only those subcontractors whose turnover is above a prescribed level and who have complied with their tax obligations on time will be entitled to gross payment for work. All other subcontractors will have to produce a registration card in order to be paid, and deductions from their pay will be made on account of tax and Class 4 National Insurance Contributions.