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The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021
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- 2021 No. 321
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PART 2 Consequential Amendments to the 2005 Regulations
4.In regulation 2 (interpretation), in the definition of “approved method...
5.In regulation 4 (monthly return), for “any person other than...
6.In regulation 18(3) (small payments), after “direct cost of materials”...
7.In regulation 19(3)(b) (work carried out on land owned by...
8.In regulation 51(4)(b) (inspection of records of contractors and sub-contractors),...
9.In regulation 56(8)(a) (application by the Commissioners for Her Majesty’s...
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