OpenLegislation

Changes made by Finance Act 2026

2026 c. 11

Made to Income Tax (Construction Industry Scheme) 2005

4 changes. All changes made by Finance Act 2026

Provision changed Change By In force Text
reg. 16(3) Table 1 words substituted s. 221(3)(b) 18 Mar 2026 Not yet written in
reg. 16(1)(a) words in reg. 16(1) renumbered as reg. 16(1)(a) s. 221(3)(a)(i) 18 Mar 2026 Not yet written in
reg. 13A inserted s. 221(2) 18 Mar 2026 Not yet written in
reg. 16(1)(b) and word inserted s. 221(3)(a)(ii) 18 Mar 2026 Not yet written in

From legislation.gov.uk's record of changes, the official one: see it there.

Data