
1 
These Regulations may be cited as the Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2002 and shall come into force on 20th September 2002.
2 
In these Regulations “the principal Regulations” means the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 and “regulation” means a regulation of the principal Regulations.
3 
In regulation 7A(1) after “issue” insert “, renew”.
4 
In regulation 7B(1) after “issue” insert “, renew”.
5 
In regulation 7C(6) in the substituted sub-paragraph (b) for “three” substitute “twelve or (if the issuer considers it appropriate) thirty six”.
6 
In regulation 24—
(a) in paragraph (1) after “prepared by” insert “an authorised officer of the Board or any person nominated by”;
(b) at the end of each of paragraphs (2)(b), (4)(b) and (5)(aa) add “(or where such a number is not required, a substitute identifying number)”.
7 
In regulation 25 for “inspector” wherever it occurs substitute “authorised officer of the Board or any person nominated by the Board”.
Tim Flesher
Dave Hartnett
Two of the Commissioners of Inland Revenue
30th August 2002