United Kingdom Statutory Instrument
The Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 1995
These Regulations amend regulation 13 of the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 (S.I. 1993/743). They abolish the requirement that the collector first make a demand for amounts liable to be paid by the contractor to the collector under the Regulations before issuing notice of the specified amount to be paid by the contractor. They also remove the requirement that the specified amount should be certified by the collector as an amount of unpaid tax.
Document details
- Link to document on publisher's website
- The Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 1995 from Queen's Printer of Acts of Parliament
- Document type
- United Kingdom Statutory Instrument
- Date published
- 27 February 1995
- Last updated
- 4 July 2011
- Published by
- Queen's Printer of Acts of Parliament