# The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998, Regulation 25: Amendments to Part IV of the principal Regulations


(1) Regulation 33 shall be amended as follows.
(2) In paragraph (2)(a)—
(a) after the words “user of the” there shall be inserted the words “sub-contractor’s tax”; and
(b) “(3),” shall be omitted.
(3) In paragraph 2(b), for the words “that certificate” there shall be substituted the words “the sub-contractor’s tax certificate”.

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Source: https://www.legislation.gov.uk/uksi/1998/2622/regulation/25 (the official version)
Page: https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1998/regulation-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.