{
  "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-no-2-regulations-2008/regulation-2",
  "json_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-no-2-regulations-2008/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment to the Income Tax (Construction Industry Scheme) Regulations 2005",
  "text": "In Table 3 in regulation 32 (exceptions from compliance obligations) of the Income Tax (Construction Industry Scheme) Regulations 2005 insert at the end—\n“\nObligation to make a payment under the Tax Acts or Taxes Management Act 1970.\nLate or non payment of an amount under £100.\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2005/2045."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/1282/regulation/2",
    "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."
}