The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2002

• Citation: S.I. 2002/2225
• Sections: 7

Section 1

These Regulations may be cited as the Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2002 and shall come into force on 20th September 2002.

Section 2

In these Regulations “the principal Regulations ” means the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 and “regulation” means a regulation of the principal Regulations.

Section 3

In regulation 7A(1) after “issue” insert “, renew”.

Section 4

In regulation 7B(1) after “issue” insert “, renew”.

Section 5

In regulation 7C(6) in the substituted sub-paragraph (b) for “three” substitute “twelve or (if the issuer considers it appropriate) thirty six”.

Section 6

In regulation 24 —

(a) in paragraph (1) after “prepared by” insert “an authorised officer of the Board or any person nominated by”;

(b) at the end of each of paragraphs (2)(b), (4)(b) and (5)(aa) add “(or where such a number is not required, a substitute identifying number)”.

Section 7

In regulation 25 for “inspector” wherever it occurs substitute “authorised officer of the Board or any person nominated by the Board”.