# The Income Tax (Construction Industry Scheme) Regulations 2005, Regulation 1: Citation and commencement

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

These Regulations may be cited as the Income Tax (Construction Industry Scheme) Regulations 2005 and shall come into force on such day as may be appointed by the Commissioners for Her Majesty’s Revenue and Customs by notice in the London, Edinburgh and Belfast Gazettes (“the appointed day”).

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Source: https://www.legislation.gov.uk/uksi/2005/2045/regulation/1 (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.