{
  "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-no-2-regulations-2008/introduction",
  "json_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-no-2-regulations-2008/introduction.json",
  "legislation": "uksi/2008/1282",
  "legislation_title": "The Income Tax (Construction Industry Scheme) (Amendment No. 2) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-no-2-regulations-2008",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 12th May 2008\nLaid before the House of Commons 13th May 2008\nComing into force 3rd June 2008\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by paragraphs 4(3), 8(2) and 12(2) of Schedule 11 to the Finance Act 2004:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The functions of the Commissioners of Inland Revenue were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c.11). Section 50 of that Act provides that in so far as it is appropriate in consequence of section 5, a reference in an enactment, however expressed, to the Commissioners of Inland Revenue is to be treated as a reference to the Commissioners for Her Majesty’s Revenue and Customs."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2004 c. 12."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1282/introduction",
    "retrieved_at": "2026-10-29T03:30:59.080552+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."
}