
1 
These Regulations may be cited as the Income Tax (Sub–contractors in the Construction Industry) (Amendment) Regulations 1995 and shall come into force on 6th April 1995.
2 
In regulation 9(2) of the Income Tax (Sub–contractors in the Construction Industry) Regulations 1993 for “£450” there shall be substituted “£600”.
S. C. T. Matheson
C. W. Corlett
Two of the Commissioners of Inland Revenue
31st January 1995