SI 2021/321 The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021

Published on: 17 March 2021

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Specialist Tax Statutory Instruments

Article summary

These Regulations amend the Income Tax (Construction Industry Scheme) Regulations 2005 (SI 2005/2045), to prevent abuse of the CIS set-off process.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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