# The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2026, Introduction: Introductory text


Income Tax
Corporation Tax
Made 12th March 2026
Laid before the House of Commons 13th March 2026
Coming into force- 6th April 2026
The Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 60(7) and 70(1)(a) and (2)(c) and (d) of the Finance Act 2004 and now exercisable by them.

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Source: https://www.legislation.gov.uk/uksi/2026/289/introduction (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2026/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.