# The Income Tax (Construction Industry Scheme) Regulations 2005, Part 3: PAYMENT AND RECOVERY OF AMOUNTS DEDUCTED UNDER SECTION 61

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



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Source: https://www.legislation.gov.uk/uksi/2005/2045/part/3 (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/part-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.