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Regulation 2

Original text. Later amendments are not shown.

In these Regulations “the principal Regulations” means the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993f1 and “regulation” means a regulation of the principal Regulations.

Annotations

Footnotes

f1

S.I. 1993/743; the relevant amending instruments are S.I. 1998/2622 and 2001/1531.