# The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2001, Regulation 7: Amendments to the principal Regulations


(1) Regulation 37A 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,”.

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Source: https://www.legislation.gov.uk/uksi/2001/1531/regulation/7 (the official version)
Page: https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-2001/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.