The Income Tax (Sub-contractors in the Construction Industry) Regulations 1986
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 70 of, and Schedule 12 to, the Finance (No. 2) Act 1975(a), hereby make the following Regulations:—

(a) 1975 c. 45; section 70 and Schedule 12 were amended by section 43 of, and Schedule 8 to, the Finance Act 1980 (c. 48) and section 47 of, and Schedule 8 to, the Finance Act 1982 (c. 39).
(b) S.I. 1975/1960; relevant amending instruments are S.I. 1980/1135, 1982/1391.
(c) S.I. 1982/1391.