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Statutory instrument laid in the House of Commons, on Friday, 13 March 2026 by Dan Tomlinson on behalf of the Revenue and Customs.


Income Tax (Construction Industry Scheme) (Amendment) Regulations


Secondary information

Type
Statutory instrument
Reference
SI 2026/289 
Session
2024-26
Coming into force
Monday, 6 April 2026
Procedure
Negative
40 days scrutiny period
Laying authority
Act
Related items
Contains explanatory memorandum
Yes
Notes
Explanatory memorandum withdrawn and replaced 14 April 2026 (UC 149).
Subjects
Contracts Construction Income tax Exemptions Local government Payments Public bodies Construction industry scheme
Legislation
Finance Act 2004
Income Tax (Construction Industry Scheme) (Amendment) Regulations 2026
Library location
Commons Library: UP 1873 2024-26; UC 149 2024-26
Link
View this Statutory instrument on www.legislation.gov.uk