{
  "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2008/regulation-3",
  "json_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2008/regulation-3.json",
  "legislation": "uksi/2008/740",
  "legislation_title": "The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2008",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Income Tax (Construction Industry Scheme) Regulations 2005",
  "text": "In regulation 2 (interpretation), insert the following definitions in the appropriate places—\n““combined amount” means an amount which includes an amount the contractor is liable to pay under these regulations and one or more of the following—\n(a) earnings-related contributions due under the SSC Regulations;\n(b) tax due under the PAYE Regulations;\n(c) payments of repayments of student loans due under the Student Loan Regulations;”;\n““SSC Regulations” means the Social Security (Contributions) Regulations 2001;”;\n““Student Loan Regulations” means the Education (Student Loans) (Repayment) Regulations 2000 or, in Northern Ireland, the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2001/1004; none of the amendments is relevant."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2000/944; relevant amending instruments are S.I. 2001/971, 2002/2087, 2002/2859, 2004/1175, 2004/2752, 2005/2690 and 2007/1683."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "S.R. (N.I.) 2000 No.121; relevant amending instruments are S.R (N.I.) 2001 No. 162, 2003 No. 166, 2004 Nos. 444 and 478, 2006 Nos. 28 and 331 and 2007 No. 360."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/740/regulation/3",
    "retrieved_at": "2026-10-29T03:33:19.879857+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."
}