The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1992

Enforced by

HMRC

Status

Amended (in force with amendments)

What it defines

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.