# The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998, Regulation 16: Amendments to Part III of the principal Regulations


(1) Regulation 23 shall be amended as follows.
(2) In paragraph (1)—
(a) for the words from the beginning to “complied” there shall be substituted the words “Where an applicant must satisfy the Board for the purposes of section 562 that he has complied”;
(b) for the words “for the period in question” there shall be substituted the words “any part of the qualifying period”; and
(c) for the words “the relevant subsection” there shall be substituted the words “subsection (8) of section 562.”
(3) In paragraph (2), for the words “person in question” there shall be substituted the word “applicant”.
(4) Paragraph (3) shall be omitted.

---
Source: https://www.legislation.gov.uk/uksi/1998/2622/regulation/16 (the official version)
Page: https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1998/regulation-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.