# Finance Act 2021, Paragraph 4


In section 61(1) of FA 2004 (deductions on account of tax from contract payments), for “any other person” substitute “ the sub-contractor ”.

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Source: https://www.legislation.gov.uk/ukpga/2021/26/schedule/6/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2021/schedule-6/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.