# The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2013, Introduction: Introductory text


Income Tax
Corporation Tax
Made 14th March 2013
Laid before the House of Commons 15th March 2013
Coming into force 6th April 2013
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 62(3), (6) and (7) 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:

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Source: https://www.legislation.gov.uk/uksi/2013/620/introduction (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2013/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.