{
  "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2007/regulation-6",
  "json_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2007/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendment to the Income Tax (Construction Industry Scheme) Regulations 2005",
  "text": "In regulation 22 (payments in respect of property used for business), in paragraph (2)(a) after “let” insert “(except where the sale or letting of that property is purely incidental to the business of that person)”.",
  "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/6",
    "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."
}