# The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998, Regulation 34: Amendments to Part V of the principal Regulations


(1) Regulation 41 shall be amended as follows.
(2) In paragraph (2)—
(a) for the words “regulations 35 to 37” there shall be substituted “regulation 35”,
(b) for “40” there shall be substituted “40A”;
(c) at the end of sub-paragraph (a), there shall be added—
“(iii) relating to amounts falling within regulation 40A(6)(a) or (b); or.”
(3) In paragraph (3), the words from “other than a certificate” to “Schedule 1” shall be omitted.
(4) After paragraph (4) the following paragraphs shall be inserted—
“(4A) Every person who applies for a sub-contractor’s tax certificate, whenever called upon to do so by an authorised officer of the Board, shall produce the records specified in paragraph (4B) to that officer, at such time as that officer may reasonably require, at the prescribed place.
(4B) The records specified in this paragraph are documentary evidence of contract payments, or of construction contract payments, or of the direct cost of materials, or costs of materials, included in either of such payments.”
(5) In paragraph (5), for “(1) and (3)” there shall be substituted “(1), (3) and (4A)”.
(6) In paragraphs (6), (8), (10) and (14), for “(1) to (4)” there shall be substituted “(1) to (4B)”.

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Source: https://www.legislation.gov.uk/uksi/1998/2622/regulation/34 (the official version)
Page: https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1998/regulation-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.