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Subcontractors: builder`s holiday

Wallworth, C.

Subcontractors: builder`s holiday - 1998 - Taxation 142(3685) 3 December 1998, 256(1) .

Reviews changes in the construction industry tax regime as the Inland Revenue tightens up the qualifications for a subcontractor to be issued with a gross payment certificate.

Subjects--Topical Terms:
CONSTRUCTION INDUSTRY
CONTRACT WORKERS
INLAND REVENUE
SUBCONTRACTORS
TAX REGIME
WORKING TIME REGULATIONS 1998

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