# The Income Tax (Sub-Contractors in the Construction Industry) (Amendment) Regulations 1990, Regulation 17: Amendments to the Principal Regulations coming into force on 1st October 1990


In Regulation 22—
(a) in paragraph (l) in sub-paragraph (e) after the words “payment is” there shall be inserted the words “not earlier than the date, if any, shown in the document as that from which the certificate is valid and”;
(b) in paragraph (2) for sub-paragraph (f) there shall be substituted—
“(f) the date, if any, from which the certificate is valid and the date of its expiry, and”.

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Source: https://www.legislation.gov.uk/uksi/1990/61/regulation/17 (the official version)
Page: https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1990/regulation-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.