# The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2010, Regulation 4: Electronic communications


In regulation 38 (interpretation), in the definition of “specified payment”, omit “made in the tax year to which the e-payment notice issued under regulation 199 of the PAYE Regulations relates (large employers required to make specified payments electronically)”.

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Source: https://www.legislation.gov.uk/uksi/2010/717/regulation/4 (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2010/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.