The Income Tax (Sub-Contractors in the Construction Industry) (Amendment) Regulations 1990
These Regulations amend the Income Tax (Sub-Contractors in the Construction Industry) Regulations 1975 (“the 1975 Regulations”) in various respects. The Regulations come into force for the purposes of regulations 3 and 4 on 7th-February 1990, for the purposes of regulations 5 to 14 inclusive on 6th April 1990 and for all other purposes on 1st October 1990.