Regulation 2 Original text. Later amendments are not shown. The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993f1 shall be amended in accordance with regulations 3 to 5. Annotations Footnotes f1 S.I. 1993/743; relevant amending instruments are S.I. 1995/217 and 448. ← Regulation 1 Regulation 2 Regulation 3 →