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

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F22

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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.