New Construction Industry Scheme - Legislation

• Primary legislation: Sections 57 to 77 of, and schedules 11 and 12 to, Finance Act 2004.
• The Income Tax (Construction Industry Scheme) Regulations 2005
• The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2007
• The Finance Act 2004, Section 77(1) and (7), (Appointed Day) Order 2006
• The Finance Act 2004, Section 61(2), (Relevant Percentage) Order 2007