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

Amendments to the Principal Regulations coming into force on 6th April 1990

7.  In Regulation lO (1)—

(a) in paragraph (1)—

(i) for the words “14 days” there shall be substituted the words “44 days”;

(ii) for the words “in respect of each sub-contractor showing” there shall be substituted the words “showing in respect of each sub-contractor”;

(b) in paragraph (2)—

(i) for the words “returns shall be accompanied by” there shall be substituted the words “return shall include”;

(ii) for the words “together with” there shall be substituted the words “and shall also include”;

(iii) for the word “deducted” there shall be substituted the word “deductible”;

(c) the following paragraph shall be added at the end—

“(5) Section 98A of the Taxes Management Act 1970 (2)shall apply to the provisions of this Regulation requiring a return to be made.”

(1)

Regulation 10 was amended by S.I. 1982/1391 and 1984/1857

(2)

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