# The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2002, Regulation 5


In regulation 7C(6) in the substituted sub-paragraph (b) for “three” substitute “twelve or (if the issuer considers it appropriate) thirty six”.

---
Source: https://www.legislation.gov.uk/uksi/2002/2225/regulation/5 (the official version)
Page: https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-2002/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.