# The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1991, Introduction: Introductory text


INCOME TAX
Made 25th April 1991
Laid before the House of Commons 26th April 1991
Coming into force 19th May 1991
The Commissioners of Inland Revenue, in exercise of the powers on them by section 566 of the Income and Corporation Taxes Act 1988, hereby make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/1991/1081/introduction (the official version)
Page: https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1991/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.