
1 
These Regulations may be cited as the Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1999 and shall come into force on 6th April 1999.
2 
In regulation 9(2) of the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 for “£600” there shall be substituted “£1000”.
S C T Matheson
G H Bush
Two of the Commissioners of Inland Revenue
16th March 1999