# The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021, Regulation 5


In regulation 4 (monthly return), for “any person other than the contractor”, wherever that phrase occurs, substitute “the sub-contractor”.

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Source: https://www.legislation.gov.uk/uksi/2021/321/regulation/5 (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2021/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.