{
  "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2009/introduction",
  "json_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2009/introduction.json",
  "legislation": "uksi/2009/2030",
  "legislation_title": "The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2009",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nMade 22nd July 2009\nLaid before the House of Commons 23rd July 2009\nComing into force 13th August 2009\nThe Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 205 of the Finance Act 2003 and section 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 of that Act provides that a reference to the Commissioners of Inland Revenue, however expressed, is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2003 c.14. Section 98(8) of the Finance Act 2007 (c.11) amended section 205(1) so that the Commissioners for Her Majesty’s Revenue and Customs have the power to make the Regulations."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2004 c.12. There are no relevant amendments to section 71."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2030/introduction",
    "retrieved_at": "2026-10-29T03:07:51.255605+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."
}