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The Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 1999

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Statutory Instruments

1999 No. 2159

INCOME TAX

The Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 1999

Made

29th July 1999

Laid before the House of Commons

29th July 1999

Coming into force

1st August 1999

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 560(2)(ea), 562(2A), 564(2A) and (2B), 565(2A) and (2B) and 566 of the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:

(1)

1988 c. 1. Section 560(2)(ea) was inserted by paragraph 2(1)(b) of Schedule 27 to the Finance Act 1995 (c. 4). Section 562(2A) was inserted by paragraph 4(3) of Schedule 27 to the Finance Act 1995. Section 564(2A) and (2B) were inserted by paragraph 6 of Schedule 27 to the Finance Act 1995, and amended by paragraph 3 of Schedule 8 to the Finance Act 1998 (c. 36), and section 53 of the Finance Act 1999 (c. 16). Section 565(2A) and (2B) were inserted by paragraph 7(1) of Schedule 27 to the Finance Act 1995, and amended by paragraph 4 of Schedule 8 to the Finance Act 1998 and section 53 of the Finance Act 1999. Section 566 was amended by paragraph 9 of Schedule 27 to the Finance Act 1995, by section 178(1) of, and Part V(32) of Schedule 41 to, the Finance Act 1996 (c. 8), and by paragraph 6 of Schedule 8 to the Finance Act 1998. Section 566(1) was extended by section 98A(1) of the Taxes Management Act 1970 (c. 9) which was inserted by section 165(1) of the Finance Act 1989 (c. 26).

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