# The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998, Regulation 31: Amendments to Part IV of the principal Regulations


In regulation 39—
(a) before the word “vouchers” there shall be inserted the words “gross payment vouchers and construction gross payment”;
(b) for the words from “by him” to the end there shall be substituted the words “or completed by him, in that income tax month, in accordance with regulations 35 and 37A, to a person nominated by the Board, at an address specified by them”.

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Source: https://www.legislation.gov.uk/uksi/1998/2622/regulation/31 (the official version)
Page: https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1998/regulation-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.