# The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998, Regulation 1: Citation, commencement and effect


(1) These Regulations may be cited as the Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998.
(2) These Regulations shall come into force on 23rd November 1998, but except as otherwise provided shall have effect—
(a) in relation to any application for the issue or renewal of a sub-contractor’s tax certificate which is made with respect to any period beginning on or after 1st August 1999, and
(b) for all other purposes on or after 1st August 1999.

---
Source: https://www.legislation.gov.uk/uksi/1998/2622/regulation/1 (the official version)
Page: https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1998/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.