# The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021, Introduction: Introductory text


Income Tax
Made 15th March 2021
Laid before House of Commons 16th March 2021
Coming into force 6th April 2021
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations pursuant to section 1(1) and (2) of the Provisional Collection of Taxes Act 1968 and a resolution passed by the House of Commons on 9th March 2021, and in exercise of the powers conferred by section 136(1) of the Finance Act 2002 and sections 62(3), (6) and (7) and 73(1) and (3) of the Finance Act 2004, and now exercisable by them.

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Source: https://www.legislation.gov.uk/uksi/2021/321/introduction (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2021/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.