Recitals In the following Recitals, the Employer is to provide a brief description of the work to be carried out and identify the location of the work, and for the purposes of this contract this becomes known as ‘ the Works ’. There is also a confi rmation that the Employer has had drawings and bills of quantities prepared to explain what work needs to be done. Further administrative information is provided in the Recitals to the eff ect that the Contractor has supplied the Employer with a fully priced bill of quantities (i.e. the Contract Bills) and that the drawings used for tendering are identifi ed and attached to the contract (i.e. the Contract Drawings). There are also a number of optional Recitals that must be deleted if they are not required. The options relate to whether or not the Contractor is to provide an Activity Schedule, whether or not the Employer is to provide an Information Release Schedule, whether or not the Works are to broken down into Sections and whether or not the Agreement is to contain a Contractor’s Designed Portion. Finally within the Recitals, there is mention of the Construction Industry Scheme (CIS). The CIS relates to the collection and payment of income tax within the construction industry, and is usually only of relevance for payments between the Contractor and his sub-contractors. However, in certain circumstances an Employer may be judged to be a contractor in his own right (i.e. the Employer undertakes construction work of his own), which means in this instance the main contractor would have to provide certain tax documentation to the Employer (see Fourth Recital).