{
  "url": "https://openlegislation.uk/finance-act-2004-section-612-relevant-percentage-order-2007",
  "json_url": "https://openlegislation.uk/finance-act-2004-section-612-relevant-percentage-order-2007.json",
  "id": "uksi/2007/46",
  "title": "The Finance Act 2004, Section 61(2), (Relevant Percentage) Order 2007",
  "short_title": "Finance Act 2004, Section 61(2), (Relevant Percentage) 2007",
  "long_title": "Chapter 3 of the Finance Act 2004 (c. 12) establishes the construction industry scheme which provides for certain payments under construction contracts to be made under deduction of sums on account of tax. This Order specifies the relevant percentage of the payment to be deducted.",
  "citation": "S.I. 2007/46",
  "type": "uksi",
  "year": "2007",
  "number": "46",
  "version": "current",
  "date": "2007-01-11",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/finance-act-2004-section-612-relevant-percentage-order-2007/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2004-section-612-relevant-percentage-order-2007/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/finance-act-2004-section-612-relevant-percentage-order-2007/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/finance-act-2004-section-612-relevant-percentage-order-2007/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/finance-act-2004-section-612-relevant-percentage-order-2007/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2007-12-05",
      "size": null,
      "url": "https://openlegislation.uk/finance-act-2004-section-612-relevant-percentage-order-2007/pdf/uksi_20070046_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2007/46/pdfs/uksi_20070046_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2007-12-05",
      "size": null,
      "url": "https://openlegislation.uk/finance-act-2004-section-612-relevant-percentage-order-2007/pdf/uksiem_20070046_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2007/46/pdfs/uksiem_20070046_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2004/12",
      "title": "Finance Act 2004",
      "url": "https://openlegislation.uk/finance-act-2004",
      "provisions": [
        "section/61"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/finance-act-2004-section-612-relevant-percentage-order-2007/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/finance-act-2004-section-612-relevant-percentage-order-2007/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/finance-act-2004-section-612-relevant-percentage-order-2007/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/46",
    "retrieved_at": "2026-10-29T04:08:00.412134+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}