# The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2001, Regulation 4: Amendments to the principal Regulations


In regulation 25 after paragraph (1) there shall be inserted the following paragraph—
“(1A) A sub-contractor’s tax certificate in the form specified in regulation 24(4A) shall be issued by an inspector to the partner who applied for the certificate, and a facsimile of whose signature appears on it.”

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Source: https://www.legislation.gov.uk/uksi/2001/1531/regulation/4 (the official version)
Page: https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-2001/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.