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Contents

Legislation
Finance Act 1998

Crossheading Construction industry workers

  • Section 55 Construction workers supplied by agencies.
  • Section 56 Transitional provisions in connection with section 55.
  • Section 57 Sub-contractors in the construction industry.
  1. Construction industry workers
  2. Construction workers supplied by agencies.

Section 55 | Construction workers supplied by agencies.

From legislation.gov.uk

(1)RepealedF1

(2)RepealedF2

(3)Subsections (1) and (2) above have effect in relation to—

(a)any payments made on or after 6th April 1998 other than any made in respect of services rendered before that date; and

(b)any payments made before 6th April 1998 in respect of services to be rendered on or after that date.

Notes

  1. F1

    S. 55(1) repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

  2. F2

    S. 55(2) repealed (with effect in accordance with s. 77 of the amending Act) by Finance Act 2004 (c. 12), Sch. 42 Pt. 2(7)

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