The Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 1995

• Citation: S.I. 1995/448
• Sections: 2

Section 1

These Regulations may be cited as the Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 1995 and shall come into force on 6th April 1995.

Section 2

In regulation 13 of the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 —

(a) in paragraph (1) the words “, despite demand being made,” shall be omitted;

(b) in paragraph (6) for the words from “the amount so unpaid” to the end there shall be substituted the words

the amount so unpaid—

shall be deemed to be an amount which the contractor was liable to pay for that income tax period in accordance with regulation 8 or 9, and

may be certified by the collector.

(c) paragraph (8) shall be omitted.