Regulation 7 Amendments to the principal Regulations

(1)

Regulation 37A^f1 shall be amended as follows.

(2)

In paragraph (1)—

(a)

in sub-paragraph (a) after “regulation 24” there shall be inserted the words “or to an individual as a partner in a firm in the form specified in paragraph (4A) of that regulation”;

(b)

in sub-paragraph (b) after the word “company” there shall be inserted the words “, or to that firm, as the case may be”.

(3)

In paragraph (4) for sub-paragraph (b) there shall be substituted the following sub-paragraph—

“(b)

in the case of a contract payment to a company, the distinctive number of its sub-contractor’s tax certificate or, in the case of a contract payment to a firm, the distinctive number of the sub-contractor’s tax certificate of the partner in that firm who produced that certificate or a certification document in accordance with regulation 33 or 34A,”.

Annotations

Footnotes

f1: Regulation 37A was inserted by regulation 29 of S.I. 1998/2622.