# The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998, Regulation 30: Amendments to Part IV of the principal Regulations


(1) Regulation 38 shall be amended as follows.
(2) Before the word “voucher” where it first appears there shall be inserted the words “gross payment”.
(3) “, 36 or 37” and sub-paragraphs (i), (ii) and (vi) of paragraph (a) shall be omitted.
(4) For sub-paragraph (iv) of paragraph (a) there shall be substituted—
“(iv) the end of the income tax month in which the contract payments were made,”.
(5) In sub-paragraph (v) of paragraph (a), for the word “payment”, there shall be substituted the words “payments, for or in respect of which the gross payment voucher is given”.

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Source: https://www.legislation.gov.uk/uksi/1998/2622/regulation/30 (the official version)
Page: https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1998/regulation-30
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.