# The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021, Regulation 9


In regulation 56(8)(a) (application by the Commissioners for Her Majesty’s Revenue and Customs of sum deducted under section 61)—
(a) omit the “and” at the end of each of paragraphs (iii) and (iv); and
(b) after paragraph (iv) insert—
“(v) the employer’s Company Registration Number (CRN), and
(vi) the employer’s Unique Taxpayer Reference (UTR), and”.

---
Source: https://www.legislation.gov.uk/uksi/2021/321/regulation/9 (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2021/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.