The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993
These Regulations consolidate the Regulations relating to sub-contractors in the construction industry. In addition to minor and drafting amendments, they make the following changes of substance:—The particulars to be contained in a deduction certificate are set out in detail (regulation 7(2));Regulation 12 contains provisions relating to a certificate under that regulation for use in connection with proceedings for recovery (regulation 12(5) to (8));Where records are maintained by computer, the person required to make them available for inspection shall provide facilities for obtaining information from them (regulation 41(9)).