# The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998, Regulation 4: Amendments to Part II of the principal Regulations


For regulation 3 the following regulations shall be substituted—
“Interpretation of Part II
3 In this Part of these Regulations and regulation 40A, “payment to which section 559 applies” means a contract payment, other than—
(a) a payment to which section 559 does not apply by virtue of Part IIA of these Regulations; or
(b) a payment made to a person excepted from section 559 by virtue of section 561;
and related expressions shall be construed accordingly.
Bodies to which subsection (2) of section 560 applies
3A The bodies which are designated as bodies to which subsection (2) of section 560 applies, being bodies (in addition to those falling within paragraphs (aa) to (e) of that subsection) which have been established for the purpose of carrying out functions conferred on them by or under any enactment, are those specified in Schedule A1 to these Regulations.”

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Source: https://www.legislation.gov.uk/uksi/1998/2622/regulation/4 (the official version)
Page: https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1998/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.