The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024
These Regulations amend the Income Tax (Construction Industry Scheme) Regulations 2005 (S.I. 2005/2045) (“the 2005 Regulations”).
Lifecycle
Department
Made
05 Mar 2024
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In force
06 Apr 2024
Enabling power
The Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 60(7) and 73(1), (2) and (3) of, and paragraphs 4(3), 8(2) and 12(2) of Schedule 11 to, the Finance Act 2004and now exercisable by them.
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