The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations pursuant to section 1(1) and (2) of the Provisional Collection of Taxes Act 19681 and a resolution passed by the House of Commons on 9th March 20212, and in exercise of the powers conferred by section 136(1) of the Finance Act 20023 and sections 62(3), (6) and (7) and 73(1) and (3) of the Finance Act 20044, and now exercisable by them5.