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

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. 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 ins

includes the institution by which such training is given;”

means a contract payment, other than— a a payment to which section 559 does not apply by virtue of Part IIA of these Regulations;

means a regulation of those Regulations.

means the direct cost to any person other than the contractor of materials used or to be used in carrying out the construction operations to which the contract, under which the contract payment is to be made, relates;

means the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 and “regulation” means a regulation of those Regulations.

means contract payments received by the business in question, other than so much of those payments as represents the direct cost of materials. 3 In this regulation and in regulations 21A, 21D and 21E, “year” means a period of 365 consecutive days. 21D 1 The evidence that complies with the main three year test is:— a evidence of turnover of the business mentioned in section 562(2), 564(2) or 565(2), as appropriate, during a period of three consecutive years falling entirely within the period of four years ending with the date of the application;

means the person to whom a registration card which has not expired or been cancelled has been issued, and includes, where a registration card has been issued to a company under regulations 7C(4) and 7D(2), a director or secretary of that company who is authorised to use that registration card;

means a period of 365 consecutive days. 21D 1 The evidence that complies with the main three year test is:— a evidence of turnover of the business mentioned in section 562(2), 564(2) or 565(2), as appropriate, during a period of three consecutive years falling entirely within the period of four years ending with the date of the application;