The Income Tax (Sub-contractors in the Construction Industry) Regulations 1984
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 69 and 70 of the Finance (No. 2) Act 1975(a) and of all other powers enabling them in that behalf, hereby make the following Regulations:—

J. M. Green,
A. J. G. Isaac,
Two of the Commissioners of
Inland Revenue.

26th November 1984.

(a) 1975 c.45.
(b) S.I. 1975/1960; a relevant amending instrument is S.I. 1982/1391.