# The Income Tax (Construction Industry Scheme) Regulations 2005, Regulation 37: Interpretation

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

In this Part—
“applicant” shall be construed in accordance with section 63 of and Schedule 11 to the Act;
“qualifying period” has the meaning given in paragraph 14 of Schedule 11 to the Act.

---
Source: https://www.legislation.gov.uk/uksi/2005/2045/regulation/37 (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-37
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.