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Regulation 4 Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005

Original text. Later amendments are not shown.

In paragraph (3)(b) of regulation 7 (payment, due date for payment of amounts deducted and receipts), for “Pay As You Earn Regulations” substitute “PAYE Regulations”f1.

Annotations

Footnotes

f1

Regulation 2 of the Income Tax (Construction Industry Scheme) Regulations 2005 defines “the PAYE Regulations” as meaning the Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682).