11. The Income Tax (Construction Industry Scheme) Regulations 2005(1) are amended as follows—
(a)omit regulation 14 (interest on amounts overdue);
(b)omit regulation 15 (interest on amounts overpaid);
(c)omit regulation 56(4) (application by the Commissioners for Her Majesty’s Revenue and Customs of sums deducted under section 61); and
(d)in regulation 58(2) (payment by cheque) omit “regulation 14 interest on amounts overdue”.