Regulation 7 Amendments to the Principal Regulations coming into force on 6th April 1990

In Regulation lO ^f1—

(a)

in paragraph (1)—

(i)

for the words “14 days” there shall be substituted the words “44 days”;

(ii)

for the words “in respect of each sub-contractor showing” there shall be substituted the words “showing in respect of each sub-contractor”;

(b)

in paragraph (2)—

(i)

for the words “returns shall be accompanied by” there shall be substituted the words “return shall include”;

(ii)

for the words “together with” there shall be substituted the words “and shall also include”;

(iii)

for the word “deducted” there shall be substituted the word “deductible”;

(c)

the following paragraph shall be added at the end—

“(5)

Section 98A of the Taxes Management Act 1970 ^f2shall apply to the provisions of this Regulation requiring a return to be made.”

Annotations

f1: Regulation 10 was amended by S.I. 1982/1391 and 1984/1857
f2: 1970 c. 9; section 98A was inserted by section 165(1) of the Finance Act 1989 (c. 26)