The Income Tax (Sub-contractors in the Construction Industry and Employments) (Amendment) Regulations 2003
These Regulations amend the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 (S.I. 1993/743: “the Sub-contractors Regulations”) and the Income Tax (Employments) Regulations 1993 (S.I. 1993/744: “the Employments Regulations”).