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Regulation 2

Original text. Later amendments are not shown.

In Schedule A1 of the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993f1 (which specifies the bodies designated as those to which sub-section (2) of section 560 of the Income and Corporation Taxes Act 1988 applies) there shall be added at the end (as an additional body so designated)—

“4

The Scottish Parliamentary Corporate Body”.

Annotations

Footnotes

f1

S.I. 1993/743; Schedule A1 was inserted by regulations 4 and 37 of S.I. 1998/2622.