{
  "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2013/regulation-3",
  "json_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2013/regulation-3.json",
  "legislation": "uksi/2013/620",
  "legislation_title": "The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2013",
  "legislation_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2013",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Gross payment: exceptions from compliance obligations",
  "text": "In Table 3 in regulation 32(2) (exceptions from compliance obligations), in the entry in column 1 relating to the obligation to submit a return under regulations 67B, 67D, 73, 74 and 85 of the PAYE Regulations—\n(a) omit “67B or 67D (real time returns) and 73, 74 and”, and\n(b) for “annual returns” substitute “(annual return of other earnings)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "“PAYE Regulations” is defined in regulation 2 of the Income Tax (Construction Industry Scheme) Regulations 2005 as the Income Tax (Pay As You Earn) Regulations 2003."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/620/regulation/3",
    "retrieved_at": "2026-10-29T01:00:42.980829+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."
}