# The Income Tax (Sub-Contractors in the Construction Industry) (Amendment) Regulations 1990, Regulation 7: Amendments to the Principal Regulations coming into force on 6th April 1990


In Regulation lO —
(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 shall apply to the provisions of this Regulation requiring a return to be made.”

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Source: https://www.legislation.gov.uk/uksi/1990/61/regulation/7 (the official version)
Page: https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1990/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.