# The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2007, Regulation 6: Amendment to the Income Tax (Construction Industry Scheme) Regulations 2005 In regulation 22 (payments in respect of property used for business), in paragraph (2)(a) after β€œlet” insert β€œ(except where the sale or letting of that property is purely incidental to the business of that person)”. --- Source: https://www.legislation.gov.uk/uksi/2007/672/regulation/6 (the official version) Page: https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2007/regulation-6 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.