{
  "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-no-2-regulations-2010/regulation-4",
  "json_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-no-2-regulations-2010/regulation-4.json",
  "legislation": "uksi/2010/2495",
  "legislation_title": "The Income Tax (Construction Industry Scheme) (Amendment No. 2) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-no-2-regulations-2010",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005",
  "text": "In regulation 56 (application by the Commissioners for Her Majesty’s Revenue and Customs of sums deducted from contract payments)—\n(a) in paragraph (2)(e) for “statutory paternity pay” substitute “ordinary statutory paternity pay, additional statutory paternity pay”,\n(b) in paragraph (7)(a) for statutory paternity pay substitute “ordinary statutory paternity pay”,\n(c) after paragraph (7)(a) insert—\n“(aa) in respect of additional statutory paternity pay, regulations 4, 5, 6 and 8 of either the Additional Statutory Paternity Pay (Birth, Adoption and Adoptions from Overseas) (Administration) Regulations 2010 or the Additional Statutory Paternity Pay (Birth, Adoption and Adoptions from Overseas) (Administration) Regulations (Northern Ireland) 2010;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2010/154."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.R. 2010/299."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2495/regulation/4",
    "retrieved_at": "2026-10-29T02:28:31.584201+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."
}