# The Income Tax (Construction Industry Scheme) (Amendment No. 2) Regulations 2008, Regulation 2: Amendment to the Income Tax (Construction Industry Scheme) Regulations 2005


In Table 3 in regulation 32 (exceptions from compliance obligations) of the Income Tax (Construction Industry Scheme) Regulations 2005 insert at the end—
“
Obligation to make a payment under the Tax Acts or Taxes Management Act 1970.
Late or non payment of an amount under £100.
”

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Source: https://www.legislation.gov.uk/uksi/2008/1282/regulation/2 (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-no-2-regulations-2008/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.