# The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2012, Regulation 5: Gross payment: exceptions from compliance obligations In Table 3 in regulation 32(2) (exceptions from compliance obligations), in the entry in column 1 relating to the obligation to submit a return under regulations 73, 74 and 85 of the PAYE Regulations, before β€œ73” insert β€œ67B or 67D (real time returns) and”. --- Source: https://www.legislation.gov.uk/uksi/2012/820/regulation/5 (the official version) Page: https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2012/regulation-5 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.