# The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2012, Introduction: Introductory text


Income Tax
Corporation Tax
Made 14th March 2012
Laid before the House of Commons 15th March 2012
Coming into force 6th April 2012
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 113(1) of the Taxes Management Act 1970, section 136 of the Finance Act 2002, section 205 of the Finance Act 2003 and sections 62(3), (6) and (7), 71, 73 and 75 of, and paragraphs 4(3), 8(2) and 12(2) of Schedule 11 to, the Finance Act 2004 and now exercisable by them:

---
Source: https://www.legislation.gov.uk/uksi/2012/820/introduction (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2012/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.