{
  "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2007/introduction",
  "json_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2007/introduction.json",
  "legislation": "uksi/2007/672",
  "legislation_title": "The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "income tax\nMade 5th March 2007\nLaid before the House of Commons 5th March 2007\nComing into force 26th March 2007\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred upon them by sections 60(7), 70 and 71 of 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(1) of that Act provides that a reference to the Commissioners of Inland Revenue shall be taken 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/2007/672/introduction",
    "retrieved_at": "2026-10-29T03:59:09.754684+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."
}