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