The Income Tax (Sub-contractors in the Construction Industry and Employments) (Amendment) Regulations 2003 No. 536

1. Introductory Text

2. 1. Citation, commencement and interpretation

3. 2. Amendment of the Sub-contractors Regulations

4. 3. In regulation 2(2) (interpretation of expressions used in Chapter 4...

5. 4. For regulation 9(2) (circumstances in which a contractor may account...

6. 5. After regulation 10(4) (payment of amounts deducted to collector– further...

7. 6. In regulation 14(5)(b) (formal determination of amounts payable by contractor)...

8. 7. After regulation 41 (inspection of records of contractors) insert— Inspection...

9. 8. After regulation 44A (electronic transmission) insert— Application by the Board...

10. 9. Amendment of regulation 41 of the Employments Regulations

11. Signature

12. Explanatory Note