# The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998, Regulation 21: Amendments to Part III of the principal Regulations


In regulation 28, for the word “user” wherever occurring there shall be substituted the words “user of a sub-contractor’s tax certificate”.

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Source: https://www.legislation.gov.uk/uksi/1998/2622/regulation/21 (the official version)
Page: https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1998/regulation-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.