# The Income Tax (Construction Industry Scheme) Regulations 2005, Paragraph 2: Interest on overpaid tax: disapplication of regulation 15 for tax years before the tax year ending 5th April 1993

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

Regulation 15 (interest on overpaid amount) does not apply to tax which was paid by an employer in respect of a tax year ending on or before 5th April 1993.

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Source: https://www.legislation.gov.uk/uksi/2005/2045/schedule/1/part/2/paragraph/2 (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/schedule-1/part-2/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.