http://www.legislation.gov.uk/uksi/1998/2622/regulation/5/made
The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998
Income tax
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King's Printer of Acts of Parliament
2016-01-19
INCOME TAX
These Regulations further amend the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 (S.I. 1993/743 as amended by S.I. 1995/217, 448, 1996/981 (“the principal Regulations”)). These amendments carry into effect the new “Construction Industry Scheme” for the taxation of sub-contractors in the construction industry.
The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998
Regulations
The Income Tax (Construction Industry Scheme) Regulations 2005
Sch. 2
reg. 60
Sch. 1
reg. 1
Amendments to Part II of the principal Regulations5
Regulation 5 shall be omitted.