# The Income Tax (Construction Industry Scheme) Regulations 2005, Introduction: Introductory text

Extent: E+W+S+N.I.

INCOME TAX
CORPORATION TAX
Made 25th July 2005
Laid before the House of Commons 25th July 2005
Coming into force in accordance with regulation 1
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred upon them by section 205 of the Finance Act 2003, sections 60(7), 62(3), (6) and (7), 63(1), 65(2), 66(2) and (9), 68, 69, 70, 71, 73 and 75 of, and paragraphs 2, 3(1) and (3), 4(3) and (5), 6, 7(1) and (3), 8(2), 10, 11(1) and (4), 12(2), 15 and 16 of Schedule 11 to the Finance Act 2004 and sections 98A(1) and 113(1) of the Taxes Management Act 1970, make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/2005/2045/introduction (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.