The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998

Amendments to Part III of the principal Regulations

17.  After regulation 23 the following regulations shall be inserted—

“Evidence of unemployment

23A.— (1) Where an applicant must satisfy the Board that he was not subject to any one or more of the obligations mentioned in section 562(8) because he was unemployed, the evidence by which he is to so satisfy the Board shall be the evidence prescribed in paragraph (2) or (3) as the case may be.

(2) Where the applicant claims to have been living within the United Kingdom during any period, the evidence shall consist of—

(a) a statement from the benefit officer certifying the period during which the applicant was registered as unemployed or,

(b) for any period during which the applicant was not registered as unemployed, such other evidence as satisfies the Board that he was unemployed during that period.

(3) Where the applicant claims to have been living outside the United Kingdom during any period, the evidence shall consist of any document from the Social Security Department or equivalent department, or from the immigration authorities, or from any other Government department of the country in which he claims to have been living, which confirms his presence there throughout that period.

(4) In paragraph 2 above, “benefit officer” means the appropriate officer of the Employment Service or the Department of Social Security, as the case may be, or, in Northern Ireland, the appropriate officer of the Department of Health and Social Services for Northern Ireland.

Evidence of full-time education

23B.— (1) Where an applicant must satisfy the Board that he was not subject to any one or more obligations mentioned in section 562(8) because he was undergoing full-time education, the evidence by which he is to so satisfy the Board shall be the evidence prescribed in paragraph (2) or (3) as the case may be.

(2) Where the applicant claims to have been living within the United Kingdom, the evidence shall consist of a statement from the educational institution which the applicant has attended, certifying the periods during which the applicant was undergoing full-time education at that institution.

(3) Where the applicant claims to have been living outside the United Kingdom, the evidence shall consist of a statement from the educational institution which the applicant has attended, in the country in which the applicant claims to have been living, certifying the periods during which the applicant was undergoing full-time education at that institution.”