88.4  Statutory Deduction

The Authority shall as a Principal:

(a)  provide to the Contractor in writing any information required under Section 4(8) of the Income Tax (Construction Industry Scheme) Regulations 2005 or such other information as may be required by the Sub-Contractor Legislation at the relevant time;

(b)  submit monthly returns to HM Revenue and Customs in accordance with the Sub-Contractor Legislation,

as appropriate under the Sub-Contractor Legislation in force at the relevant time.