The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2002

Contents

1 #

These Regulations may be cited as the Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2002 and shall come into force on 20th September 2002.

2 #

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

3 #

In regulation 7A(1) after “issue” insert “, renew”.

4 #

In regulation 7B(1) after “issue” insert “, renew”.

5 #

In regulation 7C(6) in the substituted sub-paragraph (b) for “three” substitute “twelve or (if the issuer considers it appropriate) thirty six”.

6 #

In regulation 24—

(a)in paragraph (1) after “prepared by” insert “an authorised officer of the Board or any person nominated by”;

(b)at the end of each of paragraphs (2)(b), (4)(b) and (5)(aa) add “(or where such a number is not required, a substitute identifying number)”.

7 #

In regulation 25 for “inspector” wherever it occurs substitute “authorised officer of the Board or any person nominated by the Board”.

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