This document establishes the specific regulatory amendments governing income tax withholding for sub-contractors operating within the United Kingdom construction industry. The text is authored by the British government to update existing fiscal compliance frameworks, ensuring that tax collection mechanisms remain aligned with current legislative requirements for the construction sector. It provides the legal language necessary to modify the operational procedures for contractors and sub-contractors regarding tax deductions at the source.

Legal professionals and tax practitioners utilize this document as a primary source for historical regulatory compliance and statutory interpretation. It is considered a technical legal instrument rather than a general reference text for the public.