The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2015
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”).
Lifecycle
Department
Made
02 Mar 2015
—
In force
06 Apr 2015
Enabling power
The Commissioners for Her Majesty’s Revenue and Customsin exercise of the powers conferred upon them by sections 62 and 70 of the Finance Act 2004, make the following Regulations.
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