
1992 No. 1065
INCOME TAX
The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1992
Made 28th April 1992
Laid before the House of Commons 28th April 1992
Coming into force 19th May 1992
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 566 of the Income and Corporation Taxes Act 1988, hereby make the following Regulations:
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