1995 No. 448
The Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 1995
Made
Laid before the House of Commons
Coming into force
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 566(1) of the Income and Corporation Taxes Act 19881, hereby make the following Regulations:
1
These Regulations may be cited as the Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 1995 and shall come into force on 6th April 1995.
2
In regulation 13 of the Income Tax (Sub-contractors in the Construction Industry) Regulations 19932—
a
in paragraph (1) the words “, despite demand being made,” shall be omitted;
b
in paragraph (6) for the words from “the amount so unpaid” to the end there shall be substituted the words
the amount so unpaid—
- a
shall be deemed to be an amount which the contractor was liable to pay for that income tax period in accordance with regulation 8 or 9, and
- b
may be certified by the collector.
c
paragraph (8) shall be omitted.
(This note is not part of the Regulations)