# The Income Tax (Construction Industry Scheme) Regulations 2005, Regulation 28: Minimum turnover

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

(1) The minimum turnover for the purposes of paragraph 3(1) of Schedule 11 to the Act is £30,000.
(2) The amount specified for the purposes of paragraph 7 of Schedule 11 to the Act is £200,000.
(3) The amount specified for the purposes of paragraph 11 of Schedule 11 to the Act is £200,000.

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Source: https://www.legislation.gov.uk/uksi/2005/2045/regulation/28 (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.