Part III Income Tax, Corporation Tax and Capital Gains Tax
Chapter I Income Tax and Corporation Tax
Construction industry workers
55 Construction workers supplied by agencies.
F11
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F22
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Subsections (1) and (2) above have effect in relation to—
a
any payments made on or after 6th April 1998 other than any made in respect of services rendered before that date; and
b
any payments made before 6th April 1998 in respect of services to be rendered on or after that date.