The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2015
en
King's Printer of Acts of Parliament
2015-07-08
INCOME TAX
CORPORATION TAX
These Regulations amend the Income Tax (Construction Industry Scheme) Regulations 2005 (S.I. 2005/2045) (“the principal Regulations”) which make provision in relation to the Construction Industry Scheme established by Chapter 3 of the Finance Act 2004 (c. 12) (“the Act”).
The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2015
Made
Laid before the House of Commons
Coming into force
The Commissioners for Her Majesty’s Revenue and Customs1 in exercise of the powers conferred upon them by sections 62 and 70 of the Finance Act 20042, make the following Regulations.