# The Income Tax (Construction Industry Scheme) Regulations 2005, Paragraph 6: Continuity of the law

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

Any reference (express or implied) in these Regulations to contractors, sub-contractors, construction operations or similar concepts created by the Act is to be read as including, in relation to times, circumstances or purposes in relation to which any corresponding concept which has been superseded by the Act had effect, a reference to the superseded concept.

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Source: https://www.legislation.gov.uk/uksi/2005/2045/schedule/1/paragraph/6 (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/schedule-1/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.