Search Legislation

Advanced Search

The Income Tax (Sub-Contractors in the Construction Industry) (Amendment) Regulations 1990

What Version

Help about what version
  • Latest available (Revised)
  • Original (As made)

Opening Options

Help about opening options

Status:

This is the original version (as it was originally made). UK Statutory Instruments are not carried in their revised form on this site.

Statutory Instruments

1990 No. 61

INCOME TAX

The Income Tax (Sub-Contractors in the Construction Industry) (Amendment) Regulations 1990

Made

16th January 1990

Laid before the House of Commons

17th January 1990

Coming into force —

For the purposes of regulations 3 and 4

7th February 1990

For the purposes of regulations 5, 6, 7, 8, 9, 10, 11, 12, 13 and l4

6th April 1990

For all other purposes

1st October 1990

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 566 of the Income and Corporation Taxes Act 1988 (1)and section 98A(l) of the Taxes Management Act 1970 (2), hereby make the following Regulations:

(2)

1970 c. 9; section 98A was inserted by section 165(1) of the Finance Act 1989 (c. 26)

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once