# The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2001, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations further amend the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 (S.I. 1993/743). The effect of these Regulations is to allow a sub-contractor’s tax certificate in the form CIS5 (Partner)—equivalent to the CIS5 for companies—to be issued to certain partners in firms of sub-contractors.
The Regulatory Impact Assessment for these Regulations can be obtained from Inland Revenue (Personal Tax), Room 84, New Wing, Somerset House, Strand, London WC2R 1LB, or from website: www.inlandrevenue.gov.uk.

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Source: https://www.legislation.gov.uk/uksi/2001/1531/note (the official version)
Page: https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-2001/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.