2Sums due to the relevant date from the debtor in respect of such deductions as are required to be made by the debtor for that period under section [F1559 of the Income and Corporation Taxes Act 1988] (sub-contractors in the construction industry).
Textual Amendments
F1Words subsituted by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844, Sch. 29 para. 32, Sch. 30 para. 6(1)