# The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993, Note: Explanatory note


(This note is not part of the Regulations)
These Regulations consolidate the Regulations relating to sub-contractors in the construction industry. In addition to minor and drafting amendments, they make the following changes of substance:—
(1) The particulars to be contained in a deduction certificate are set out in detail (regulation 7(2));
(2) Regulation 12 contains provisions relating to a certificate under that regulation for use in connection with proceedings for recovery (regulation 12(5) to (8));
(3) Where records are maintained by computer, the person required to make them available for inspection shall provide facilities for obtaining information from them (regulation 41(9)).

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Source: https://www.legislation.gov.uk/uksi/1993/743/note (the official version)
Page: https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-regulations-1993/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.