# The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2012, Regulation 6: Mandatory electronic payment


In regulation 45(2) (mandatory electronic payment), before “68” insert “67G or”.

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Source: https://www.legislation.gov.uk/uksi/2012/820/regulation/6 (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2012/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.