{
  "url": "https://openlegislation.uk/finance-act-2004-section-612-relevant-percentage-order-2007/note",
  "json_url": "https://openlegislation.uk/finance-act-2004-section-612-relevant-percentage-order-2007/note.json",
  "legislation": "uksi/2007/46",
  "legislation_title": "The Finance Act 2004, Section 61(2), (Relevant Percentage) Order 2007",
  "legislation_url": "https://openlegislation.uk/finance-act-2004-section-612-relevant-percentage-order-2007",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Orders)\nChapter 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.\nThis Order imposes no new costs on business.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/46/note",
    "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."
}