# The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021, Regulation 1: Citation, commencement and effect


(1) These Regulations may be cited as the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021 and come into force on 6th April 2021.
(2) Regulations 5 to 8 have effect in relation to any direct costs to a sub-contractor of materials where—
(a) the materials are used or are to be used to carry out a construction operation, and
(b) the costs are incurred on or after 6th April 2021.
(3) Part 3 of these Regulations has effect in relation to any set-off claim which—
(a) is contained in an employer return submitted on or after 6th April 2021, and
(b) is made in respect of the tax year 2021-22 or any subsequent tax year.

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Source: https://www.legislation.gov.uk/uksi/2021/321/regulation/1 (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2021/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.