The Income Tax (Sub-Contractors in the Construction Industry) (Amendment) Regulations 1990

Statutory Instruments

1990 No. 61

INCOME TAX

The Income Tax (Sub-Contractors in the Construction Industry) (Amendment) Regulations 1990

Made

16th January 1990

Laid before the House of Commons

17th January 1990

Coming into force —

For the purposes of regulations 3 and 4

7th February 1990

For the purposes of regulations 5, 6, 7, 8, 9, 10, 11, 12, 13 and l4

6th April 1990

For all other purposes

1st October 1990

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 566 of the Income and Corporation Taxes Act 1988 (1)and section 98A(l) of the Taxes Management Act 1970 (2), hereby make the following Regulations:

(2)

1970 c. 9; section 98A was inserted by section 165(1) of the Finance Act 1989 (c. 26)