El derecho/deber de alimentos durante la convivencia;

21.1.1 The rates and prices contained in the Schedule of Rates and Prices, in Schedule 2 Part 2, are deemed to take account of the levels and incidence 42 days prior to the date for the return of Tenders of:

(i) the taxes, levies, contributions, premiums, or refunds, which shall be by law payable by or to the Operating Company in respect of their workpeople engaged on this Contract,

(ii) any landfill tax payable by the Operating Company pursuant to the Finance

Act 1996 and Landfill Tax Regulations thereof for the time being in force,

and

(iii) any aggregates levy payable by the Operating Company or his sub- contractors pursuant to the Finance Act 2001 or any statutory re-enactment or amendment thereof for the time being in force.

The rates and prices contained in the Schedule of Rates and Prices shall not take account or be deemed to take account of any level or incidence of the matters, referred to in paragraphs (i), (ii) and (iii) above, foreseeable or known to take effect at some later date.

21.1.2 If after the date 42 days prior to the date for return of Tenders there shall occur any change in the level or incidence of any such taxes, levies, contributions, premiums, or refunds, (but excluding income tax and any levy payable under the Industrial

Training Act 1982 thereof for the time being in force) the Operating Company shall

so notify in writing the Scottish Ministers.

Notwithstanding any other provisions of this Contract the Operating Company shall provide all the necessary information which in the opinion of the Scottish Ministers is necessary to demonstrate any proposed adjustment to the Contract Price resulting from any such change. Such information shall include, but should not be limited to, proof of payments actually made before and after the change for which the Operating Company seeks additional reimbursement.

All payments to the Operating Company by the Scottish Ministers after the provision of such information shall take account of the net amount of such additions or deductions to which such information relates.

21.1.3 Clause 21.1.2 shall only apply to a matter whose effect on prices is not be included in the calculation of any of the indices referred to in Clause 10.7 of this Schedule. 21.2 Value Added Tax

21.2.1 The Operating Company is deemed not to have allowed in the Schedule of Rates for any Value Added Tax that may be chargeable on any taxable supplies made to the Scottish Ministers made under this Contract.

21.2.2 The Operating Company shall not include in any Statement submitted under Clause 10 any element on account of Value Added Tax in any item or claim contained in or submitted with any such Statement.

21.2.3 Without prejudice to the provisions of Clause 21.2.4, the Operating Company shall concurrently with the submission of every Statement referred to in Clause 21.2.2 provide to the Scottish Ministers a written assessment showing those supplies of goods and services and the values thereof included in each said Statement and on which Value Added Tax is properly chargeable by Her Majesty's Revenue and Customs on the supply to the Scottish Ministers of any goods or services by the Operating Company under this Contract at a rate other than zero.

21.2.4 In addition to the payments due to the Operating Company by the Scottish Ministers pursuant to the other provisions of this Contract, the Scottish Ministers shall separately identify and pay to the Operating Company any Value Added Tax properly chargeable by the Operating Company on the supply to the Scottish Ministers of any goods or services by the Operating Company under this Contract. 21.2.5 If any dispute arises between either the Scottish Ministers or the Operating

Company and Her Majesty's Revenue and Customs and in connection with any Value Added Tax chargeable or alleged to be chargeable in connection with this Contract, including but not limited to the execution of the Operations, the Scottish Ministers and the Operating Company shall provide each other with any support and assistance as may be necessary to resolve such dispute.

21.2.6 Clause 18 does not apply to any disputes arising under Clauses 21.2.1 to 21.2.3. 21.3 Construction Industry Scheme

21.3.1 The Operating Company is deemed a Construction Industry Scheme contractor and shall be required to register accordingly with Her Majesty's Revenue and Customs. 21.3.2 In accordance with the requirements of the Construction Industry Scheme, the

Operating Company shall verify the employment status of all subcontractors employed by it during the Contract Period in order to pay such subcontractors correctly.

21.3.3 The Operating Company shall record the gross amount of:

(i) each payment it makes to a subcontractor, excluding any Value Added Tax, (ii) the amount of any deduction it makes from a payment before it is paid to

the subcontractor, and

(iii) if a deduction was made, the amount of any materials costs, excluding any Value Added Tax.

21.3.4 The Operating Company shall keep such records for at least six years after the end of the tax year to which they relate. If requested by the Scottish Ministers during the period stated in this clause, the Operating Company shall make such records available to the Scottish Ministers.

SCHEDULE 1

PART 10 – TUPE

22. TRANSFER OF UNDERTAKINGS