
1 
These Regulations may be cited as the Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 2000 and shall come into force on 6th August 2000.
2 
In Schedule A1 of the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 (which specifies the bodies designated as those to which sub-section (2) of section 560 of the Income and Corporation Taxes Act 1988 applies) there shall be added at the end (as an additional body so designated)—“
4 
The Scottish Parliamentary Corporate Body”.
Nick Montagu
Tim Flesher
Two of the Commissioners of Inland Revenue
17th July 2000