
1 
These Regulations may be cited as the Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1992 and shall come into force on19th May 1992.
2 
In regulation 7A(2) of the Income Tax (Sub-Contractors in the Construction Industry) Regulations 1975 (as amended) for “£400” there shall be substituted “£450”.
L.J.H. Beighton
C.W. Corlett
Two of the Commissioners of Inland Revenue
28th April 1992