The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2004
1Citation and commencement
2Amendment to the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993
3In regulation 2(1)— (a) after the definition of “applicant” insert—...
4In regulation 8— (a) after “within” insert— ; and
5In regulation 9(1)— (a) after “within” insert— ; and
6In regulations 12(1) and 13(1) for “14” substitute “17”.
7(1) Amend regulation 16 as follows. (2) In paragraph (1)—...
8After regulation 46 insert the following Part— PART 6 ELECTRONIC...

2004 No. 1075

INCOME TAX

The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2004

Made

Laid before House of Commons

Coming into force

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by section 566(1) of the Income and Corporation Taxes Act 19881 and section 205 of the Finance Act 20032 hereby make the following Regulations: