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The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014
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- UK Statutory Instruments
- 2014 No. 472
- PART 1
- Regulation 8
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8. In regulation 72E(1) (conditions where regulation 72F applies)(1)—
(a)in sub-paragraph (a), for “an employee has” substitute “one or more employees have”, and
(b)for sub-paragraph (b)(i), substitute—
“(i)is likely to have been self-assessed by one or more of the employees, or”.
(1)
Regulation 72E was inserted by regulation 7 of S.I. 2008/782.
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