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United Kingdom Statutory Instrument

The Income Tax (Sub-Contractors in the Construction Industry) (Amendment) Regulations 1989

These Regulations, which come into force on 18th August 1989, amend regulation 12A(4) of the Income Tax (Sub-Contractors in the Construction Industry) Regulations 1975 by substituting a reference to “the rate applicable under section 178 of the Finance Act 1989 for the purposes of section 86 of the Taxes Management Act 1970”.

Document details

Link to document on publisher's website
The Income Tax (Sub-Contractors in the Construction Industry) (Amendment) Regulations 1989 from Queen's Printer of Acts of Parliament
Document type
United Kingdom Statutory Instrument
Date published
28 July 1989
Last updated
4 July 2011
Published by
Queen's Printer of Acts of Parliament

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