# The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1991, Regulation 3: Amendments to the Principal Regulations


In Regulation 2(1) after “income tax month” there shall be inserted
“income tax period”
“income tax quarter”.

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Source: https://www.legislation.gov.uk/uksi/1991/1081/regulation/3 (the official version)
Page: https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1991/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.