{
  "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2007/regulation-3",
  "json_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2007/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment to the Income Tax (Construction Industry Scheme) Regulations 2005",
  "text": "(1) Amend regulation 10 (return and certificate if amount may be unpaid) as follows.\n(2) In paragraph (1) for “A or B” substitute “A, B or C”.\n(3) After paragraph (3) insert—\n“(3A) Condition C is that—\n(a) the contractor has made a return under regulation 4 showing the amount which the contractor is liable to pay under regulation 7 for that tax period, but\n(b) the contractor has not paid the full amount shown in the return.”.\n(4) In paragraph (4) at the beginning insert “If condition A or B is met”.\n(5) In paragraph (5) for “If the notice extends to two” substitute—\n“If—\n(a) the notice extends to, or\n(b) condition C is met in,\ntwo”.\n(6) In paragraph (6) after “(4)” insert “or if condition C is met”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/672/regulation/3",
    "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."
}