# The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2002, Regulation 6


In regulation 24—
(a) in paragraph (1) after “prepared by” insert “an authorised officer of the Board or any person nominated by”;
(b) at the end of each of paragraphs (2)(b), (4)(b) and (5)(aa) add “(or where such a number is not required, a substitute identifying number)”.

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Source: https://www.legislation.gov.uk/uksi/2002/2225/regulation/6 (the official version)
Page: https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-2002/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.