# The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2026, Regulation 1: Citation and commencement


These Regulations may be cited as the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2026 and come into force on 6th April 2026.

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Source: https://www.legislation.gov.uk/uksi/2026/289/regulation/1 (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2026/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.