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SI 2026/289
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SI 2026/289 · regulation
The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2026
These Regulations amend the Income Tax (Construction Industry Scheme) Regulations 2005.
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Last fetched 03 May 2026 · legislation.gov.uk
Lifecycle
Department
Made
12 Mar 2026
—
In force
06 Apr 2026
Enabling power
The Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 60(7) and 70(1)(a) and (2)(c) and (d) of the Finance Act 2004and now exercisable by them.
Documents
Open on legislation.gov.uk →
Explanatory Memorandum
UK Explanatory Memorandum
application/pdf
· 13 Mar 2026
· 56 KB
Instrument PDF
Instrument PDF
application/pdf
· 13 Mar 2026
· 33 KB
Related SIs
SI
The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024
SI
The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021