# The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021, Regulation 7


In regulation 19(3)(b) (work carried out on land owned by person to whom payment is made), after “direct cost of materials” insert “to the sub-contractor”.

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Source: https://www.legislation.gov.uk/uksi/2021/321/regulation/7 (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2021/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.