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Regulation 4 Amendment to the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

Original text. Later amendments are not shown.

In regulation 8—

(a)

after “within” insert—

“”; and

    1. (a)
(b)

after “income tax month” insert—

“,or

(b)

if payment is made by an approved method of electronic communications in respect of amounts deducted from contract payments made by the contractor after 5th April 2004, 17 days of the end of every income tax month ,”.