# The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2012, Regulation 4: Quarterly tax periods


In regulation 8(3) (quarterly tax periods)—
(a) in the definition of “P” before “68” insert “67G or”, and
(b) in the definition of “L”—
(i) for “39(1)” substitute “54(1) or, in Northern Ireland, 49(1)”, and
(ii) for “that regulation” substitute “those regulations”.

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Source: https://www.legislation.gov.uk/uksi/2012/820/regulation/4 (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2012/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.