http://www.legislation.gov.uk/uksi/1982/1391/madeThe Income Tax (Sub-contractors in the Construction Industry) Regulations 1982enKing's Printer of Acts of Parliament1982-10-12 The Income Tax (Sub-contractors in the Construction Industry) Regulations 1982InstrumentThe Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 reg.45 Sch.3 The Income Tax (Sub-contractors in the Construction Industry) Regulations 1982 sch. 2 para. 8 The Income Tax (Sub-contractors in the Construction Industry) (No. 2) Regulations 1984 The Income Tax (Sub-contractors in the Construction Industry) Regulations 1982 sch. 2 para. 9 The Income Tax (Sub-contractors in the Construction Industry) Regulations 1986