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Regulation 1 Citation and commencement

Original text. Later amendments are not shown.

(1)

These Regulations may be cited as the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2010 and shall come into force on 6th April 2010.

(2)

Regulation 5(b) shall apply only in relation to the tax year 2011-12 and subsequent tax years.

(3)

The remaining provisions of these Regulations shall apply only in relation to the tax year 2010-11 and subsequent tax years.