# The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024, Introduction: Introductory text


Income Tax
Corporation Tax
Made 5th March 2024
Laid before the House of Commons 8th March 2024
Coming into force 6th April 2024
The Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 60(7) and 73(1), (2) and (3) of, and paragraphs 4(3), 8(2) and 12(2) of Schedule 11 to, the Finance Act 2004 and now exercisable by them.

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Source: https://www.legislation.gov.uk/uksi/2024/308/introduction (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2024/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.