OpenLegislation

Regulation 1 Citation, commencement and effect

Original text. Later amendments are not shown.

(1)

These Regulations may be cited as the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2016 and come into force on 6th April 2016.

(2)

Regulation 2(2), (3), (5), (6) and (7) has effect in relation to the tax year 2016-17 and subsequent tax years.

(3)

Regulation 2(4) has effect in relation to the tax year 2017-18 and subsequent tax years.