# The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2001, Regulation 8: Amendments to the principal Regulations


(1) Regulation 40A shall be amended as follows:
(2) In paragraph (6)(a) for the word “year,” there shall be substituted—
“year—
(i) to firms, a partner in which is excepted from section 559 in his capacity as a partner in the firm and who, in that capacity, holds a sub-contractor’s tax certificate in the form numbered CIS5 (Partner) in Schedule 1 to these Regulations, and”.
(ii)
(3) In paragraph (8) after sub-paragraph (a) there shall be inserted the following sub-paragraph—
“(aa) a list of all firms, a partner in which—
(i) is excepted from section 559 in his capacity as a partner in the firm, and
(ii) holds in that capacity a sub-contractor’s tax certificate in the form numbered CIS5 (Partner) in that Schedule,
to which the contractor made any contract payment during the year;”.

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Source: https://www.legislation.gov.uk/uksi/2001/1531/regulation/8 (the official version)
Page: https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-2001/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.