{
  "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-no-2-regulations-2008/note",
  "json_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-no-2-regulations-2008/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Income Tax (Construction Industry Scheme) Regulations 2005 (S.I. 2005/2045) which make provision for the construction industry scheme established by Chapter 3 of Part 3 of the Finance Act 2004.\nRegulation 32 of SI 2005/2045 allows particular failures relevant to any tax obligation to be excepted from construction industry scheme compliance test. These exceptions are set out under Table 3. Regulation 2 of this statutory instrument adds a further exception; the late, or non-payment of an amount under £100 owed under the Tax Acts or Taxes Management Act.\nA full impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is forseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1282/note",
    "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."
}