The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993

[^f00014]: 1989 c. 26; section 178 was amended by section 17(10) of the Social Security Act 1990 (c. 27), paragraph 107 of Schedule 2 to the Social Security (Consequential Provisions) Act 1992 (c. 6), paragraph 19(4) of Schedule 10 to the Taxation of Chargeable Gains Act 1992 and paragraph 5 of Schedule 11 to the Finance (No. 2) Act 1992 (c. 48).

[^f00015]: Section 86 was substituted by section 46(1) of the Finance (No. 2) Act 1975 (c. 45); the section as substituted was amended by sections 61(3) and 62(1) and (2) of the Finance Act 1980 (c. 48), Part V of Schedule 16 to the Finance Act 1987 (c. 16), paragraph 32 of Schedule 29 to the Income and Corporation Taxes Act 1988, sections 156(1) and 179(1) of the Finance Act 1989, section 73(4) and (5) of, and paragraph 1 of Schedule 15 to, the Finance Act 1991 (c. 31), sub-paragraphs (1) and (8) of paragraph 2 of Schedule 10 to the Taxation of Chargeable Gains Act 1992 and paragraph 3 of Schedule 11 to, and Part VII(8) of Schedule 18 to, the Finance (No. 2) Act 1992, and (prospectively) by section 86(2) of the Finance (No. 2) Act 1987 and section 158(1) of, and Part VIII of Schedule 17 to, the Finance Act 1989.

[^f00016]: S.I. 1989/1297, to which there are amendments not relevant to these Regulations.

[^f00017]: 1882 c. 61; section 92 was amended by sections 3(1) and 4(4) of the Banking and Financial Dealings Act 1971 (c. 80).

[^f00018]: Section 824 was amended by paragraph 7 of Schedule 13 to the Finance Act 1988, sections 110(5), 111(4), 158(2) and 179(1) of, and Parts IV, VIII and X of Schedule 17 to, the Finance Act 1989, and sub-paragraphs (1) and (52) of paragraph 14 of Schedule 10 to the Taxation of Chargeable Gains Act 1992.

[^f00019]: Section 65 was amended by section 57(1) of the Finance Act 1984 (c. 43) and by S.I. 1989/1300 and 1991/1625; section 66 was amended by paragraph 36 of Schedule 2 to the County Courts Act 1984 (c. 28), section 57(2) of the Finance Act 1984 and by S.I. 1980/397 (N.I. 3) and S.I. 1991/724; section 67 was amended by section 58 of, and Part III of Schedule 15 to, the Finance Act 1976 (c. 40).

[^f00020]: Section 42 was amended by paragraph 32 of Schedule 29 to the Income and Corporation Taxes Act 1988 and (prospectively) by section 97 of the Finance Act 1990.

[^f00022]: S.I. 1975/1960, amended by S.I. 1980/1135, 1982/1391, 1984/1857 and 2008, 1985/351, 1986/1240, 1988/636, 1989/1290, 1990/61, 1991/1081 and 1992/1065.