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The Income Tax (Sub-contractors in the Construction Industry and Employments) (Amendment) Regulations 2003
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- UK Statutory Instruments
- 2003 No. 536
- Regulation 5
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Amendment of the Sub-contractors Regulations
5. After regulation 10(4) (payment of amounts deducted to collector– further provisions)(1) insert—
“(4A) If a contractor has deducted an amount under section 559, but has not paid it to the collector as required by regulation 8 or 9(1), that amount shall be treated, for the purpose of determining the liability of any sub-contractor in respect of whose liability the sum was deducted, as having been paid to the collector at the time required by regulation 8 or 9(1).”.
(1)
Regulation 10 was amended by regulation 3 of S.I. 1996/961.
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