{
  "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2012/regulation-3",
  "json_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2012/regulation-3.json",
  "legislation": "uksi/2012/820",
  "legislation_title": "The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2012",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Interpretation",
  "text": "In regulation 2 (interpretation), for the definition of “Student Loan Regulations” substitute—\n““Student Loan Regulations” means the Education (Student Loans) (Repayment) Regulations 2009 or, in Northern Ireland, the Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2009/470, to which there are amendments not relevant to these Regulations."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.R. (NI) 2009 No. 128, to which there are amendments not relevant to these Regulations."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/820/regulation/3",
    "retrieved_at": "2026-10-29T01:36:49.849781+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."
}