The Income Tax (Sub-contractors in the Construction Industry) Regulations 1985
The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by sections 69 and 70 of the Finance (No. 2) Act 1975(a) and of all the powers enabling them in that behalf, hereby make the following Regulations:—

(a) 1975 c.45.
(b) S.I. 1975/1960; relevant amending instruments are S.I. 1982/1391, 1984/1857.