# The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2007, Regulation 4: Amendment to the Income Tax (Construction Industry Scheme) Regulations 2005


In regulation 19 (work carried out on land owned by the person to whom payment is made), in paragraph (2)(a) after “Act” insert “applies”.

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Source: https://www.legislation.gov.uk/uksi/2007/672/regulation/4 (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2007/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.