http://www.legislation.gov.uk/uksi/1995/448/contents/made
The Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 1995
Income tax
King's Printer of Acts of Parliament
2011-07-04
INCOME TAX
These Regulations amend regulation 13 of the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 (S.I. 1993/743). They abolish the requirement that the collector first make a demand for amounts liable to be paid by the contractor to the collector under the Regulations before issuing notice of the specified amount to be paid by the contractor. They also remove the requirement that the specified amount should be certified by the collector as an amount of unpaid tax.
The Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 1995
Regulations
The Income Tax (Construction Industry Scheme) Regulations 2005