# The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2007, Regulation 3: Amendment to the Income Tax (Construction Industry Scheme) Regulations 2005


(1) Amend regulation 10 (return and certificate if amount may be unpaid) as follows.
(2) In paragraph (1) for “A or B” substitute “A, B or C”.
(3) After paragraph (3) insert—
“(3A) Condition C is that—
(a) the contractor has made a return under regulation 4 showing the amount which the contractor is liable to pay under regulation 7 for that tax period, but
(b) the contractor has not paid the full amount shown in the return.”.
(4) In paragraph (4) at the beginning insert “If condition A or B is met”.
(5) In paragraph (5) for “If the notice extends to two” substitute—
“If—
(a) the notice extends to, or
(b) condition C is met in,
two”.
(6) In paragraph (6) after “(4)” insert “or if condition C is met”.

---
Source: https://www.legislation.gov.uk/uksi/2007/672/regulation/3 (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2007/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.