{
  "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2012/regulation-4",
  "json_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2012/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Quarterly tax periods",
  "text": "In regulation 8(3) (quarterly tax periods)—\n(a) in the definition of “P” before “68” insert “67G or”, and\n(b) in the definition of “L”—\n(i) for “39(1)” substitute “54(1) or, in Northern Ireland, 49(1)”, and\n(ii) for “that regulation” substitute “those regulations”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulations 67B to 67H of the Income Tax (Pay As You Earn) Regulations 2003 (S.I 2003/2682) were inserted by regulation 47 of the Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/820/regulation/4",
    "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."
}