Introductory Text1.Citation and commencement2.Amendment to the Income Tax (Construction Industry Scheme) Regulations 20053.(1) Amend regulation 10 (return and certificate if amount may.4.In regulation 19 (work carried out on land owned by.5.(1) Amend regulation 20 (reverse premiums) as follows.6.In regulation 22 (payments in respect of property used for.SignatureExplanatory Note