Section 1Citation and commencement
These Regulations may be cited as the Income Tax (Sub-Contractors in the Construction Industry) (Amendment) Regulations 1989 and shall come into force on 18th August 1989.
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Statutory Instrument
The Income Tax (Sub-Contractors in the Construction Industry) (Amendment) Regulations 1989
Section 2Amendment to the Income Tax (Sub-Contractors in the Construction Industry) Regulations 1975
In regulation 12A(4) of the Income Tax (Sub-Contractors in the Construction Industry) Regulations 1975 for the words “has the same meaning as in section 89 of the Taxes Management Act 1970 as from time to time increased or decreased by the Treasury in accordance with that section for the purposes of section 86 of that Act” there shall be substituted – “means the rate applicable under section 178 of the Finance Act 1989 for the purposes of section 86 of the Taxes Management Act 1970 ”.
2 sections
Cite this legislation
The Income Tax (Sub-Contractors in the Construction Industry) (Amendment) Regulations 1989 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1989-1290
Contains public sector information licensed under the Open Government Licence v3.0.
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