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Section 55: Construction workers supplied by agencies.

Finance Act 1998 · 1998 c. 36View on legislation.gov.uk

Part III: Income Tax, Corporation Tax and Capital Gains Tax — Chapter I: Income Tax and Corporation Tax

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

any payments made on or after 6th April 1998 other than any made in respect of services rendered before that date; and
any payments made before 6th April 1998 in respect of services to be rendered on or after that date.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.