{
  "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2010/regulation-4",
  "json_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2010/regulation-4.json",
  "legislation": "uksi/2010/717",
  "legislation_title": "The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2010",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Electronic communications",
  "text": "In regulation 38 (interpretation), in the definition of “specified payment”, omit “made in the tax year to which the e-payment notice issued under regulation 199 of the PAYE Regulations relates (large employers required to make specified payments electronically)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/717/regulation/4",
    "retrieved_at": "2026-10-29T02:48:31.569121+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."
}