United Kingdom Statutory Instrument
The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998
These Regulations further amend the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 (S.I. 1993/743 as amended by S.I. 1995/217, 448, 1996/981 (“the principal Regulations”)). These amendments carry into effect the new “Construction Industry Scheme” for the taxation of sub-contractors in the construction industry.
Document details
- Link to document on publisher's website
- The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998 from Queen's Printer of Acts of Parliament
- Document type
- United Kingdom Statutory Instrument
- Date published
- 23 October 1998
- Last updated
- 19 January 2016
- Published by
- Queen's Printer of Acts of Parliament