# The Income Tax (Sub-Contractors in the Construction Industry) (Amendment) Regulations 1990, Introduction: Introductory text


INCOME TAX
Made 16th January 1990
Laid before the House of Commons 17th January 1990
Coming into force —
For the purposes of regulations 3 and 4 7th February 1990
For the purposes of regulations 5, 6, 7, 8, 9, 10, 11, 12, 13 and l4 6th April 1990
For all other purposes 1st October 1990
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 566 of the Income and Corporation Taxes Act 1988 and section 98A(l) of the Taxes Management Act 1970 , hereby make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/1990/61/introduction (the official version)
Page: https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1990/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.