{
  "legislation": {
    "id": "uksi/2005/2045",
    "title": "The Income Tax (Construction Industry Scheme) Regulations 2005",
    "short_title": "Income Tax (Construction Industry Scheme) 2005",
    "citation": "S.I. 2005/2045",
    "type": "uksi",
    "date": "2005-07-25",
    "revised": true,
    "unapplied_effects": 55,
    "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005",
    "json_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005.json"
  },
  "direction": "made_to",
  "changes": 185,
  "count": 26,
  "page": 1,
  "next": null,
  "results": [
    {
      "id": "uksi/2026/289",
      "title": "The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2026",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2026",
      "changes": 2,
      "outstanding": 2,
      "changes_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/changes.json?with=uksi%2F2026%2F289"
    },
    {
      "id": "ukpga/2026/11",
      "title": "Finance Act 2026",
      "url": "https://openlegislation.uk/finance-act-2026",
      "changes": 4,
      "outstanding": 4,
      "changes_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/changes.json?with=ukpga%2F2026%2F11"
    },
    {
      "id": "uksi/2025/326",
      "title": "The Statutory Neonatal Care Pay (Miscellaneous Amendments) Regulations 2025",
      "url": "https://openlegislation.uk/statutory-neonatal-care-pay-miscellaneous-amendments-regulations-2025",
      "changes": 3,
      "outstanding": 3,
      "changes_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/changes.json?with=uksi%2F2025%2F326"
    },
    {
      "id": "uksi/2024/308",
      "title": "The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2024",
      "changes": 4,
      "outstanding": 4,
      "changes_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/changes.json?with=uksi%2F2024%2F308"
    },
    {
      "id": "uksi/2022/385",
      "title": "The Income Tax (Construction Industry Scheme) (Amendment) (Northern Ireland) Regulations 2022",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-northern-ireland-regulations-2022",
      "changes": 2,
      "outstanding": 2,
      "changes_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/changes.json?with=uksi%2F2022%2F385"
    },
    {
      "id": "uksi/2022/227",
      "title": "The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2022",
      "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-and-the-income-tax-construction-industry-scheme-amendment-regulations-2022",
      "changes": 11,
      "outstanding": 11,
      "changes_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/changes.json?with=uksi%2F2022%2F227"
    },
    {
      "id": "uksi/2021/321",
      "title": "The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2021",
      "changes": 8,
      "outstanding": 8,
      "changes_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/changes.json?with=uksi%2F2021%2F321"
    },
    {
      "id": "uksi/2020/240",
      "title": "The Statutory Parental Bereavement Pay (Miscellaneous Amendments) Regulations 2020",
      "url": "https://openlegislation.uk/statutory-parental-bereavement-pay-miscellaneous-amendments-regulations-2020",
      "changes": 3,
      "outstanding": 3,
      "changes_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/changes.json?with=uksi%2F2020%2F240"
    },
    {
      "id": "uksi/2019/384",
      "title": "The Income Tax (Construction Industry Scheme) (Amendment) and the Corporation Tax (Security for Payments) Regulations 2019",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-and-the-corporation-tax-security-for-payments-regulations-2019",
      "changes": 2,
      "outstanding": 2,
      "changes_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/changes.json?with=uksi%2F2019%2F384"
    },
    {
      "id": "uksi/2016/348",
      "title": "The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2016",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2016",
      "changes": 7,
      "outstanding": 7,
      "changes_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/changes.json?with=uksi%2F2016%2F348"
    },
    {
      "id": "uksi/2015/429",
      "title": "The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2015",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2015",
      "changes": 2,
      "outstanding": 2,
      "changes_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/changes.json?with=uksi%2F2015%2F429"
    },
    {
      "id": "uksi/2015/125",
      "title": "The Statutory Shared Parental Pay (Miscellaneous Amendments) Regulations 2015",
      "url": "https://openlegislation.uk/statutory-shared-parental-pay-miscellaneous-amendments-regulations-2015",
      "changes": 7,
      "outstanding": 7,
      "changes_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/changes.json?with=uksi%2F2015%2F125"
    },
    {
      "id": "uksi/2014/992",
      "title": "The Finance Act 2009, Sections 101 and 102 (Interest on Late Payments and Repayments), Appointed Days and Consequential Provisions Order 2014",
      "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-interest-on-late-payments-and-repayments-appointed-days-and-consequential-provisions-order-2014",
      "changes": 4,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/changes.json?with=uksi%2F2014%2F992"
    },
    {
      "id": "uksi/2014/472",
      "title": "The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2014",
      "url": "https://openlegislation.uk/income-tax-pay-as-you-earn-and-the-income-tax-construction-industry-scheme-amendment-regulations-2014",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/changes.json?with=uksi%2F2014%2F472"
    },
    {
      "id": "uksi/2013/620",
      "title": "The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2013",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2013",
      "changes": 3,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/changes.json?with=uksi%2F2013%2F620"
    },
    {
      "id": "uksi/2012/820",
      "title": "The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2012",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2012",
      "changes": 10,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/changes.json?with=uksi%2F2012%2F820"
    },
    {
      "id": "uksi/2011/2391",
      "title": "The Finance (No. 3) Act 2010, Schedule 10 and the Finance Act 2009, Schedule 55 and Sections 101 to 103 (Appointed Day, etc) (Construction Industry Scheme) Order 2011",
      "url": "https://openlegislation.uk/finance-no-3-act-2010-schedule-10-and-the-finance-act-2009-schedule-55-and-sections-101-to-103-appointed-day-etc-construction-industry-scheme-order-2011",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/changes.json?with=uksi%2F2011%2F2391"
    },
    {
      "id": "uksi/2010/2495",
      "title": "The Income Tax (Construction Industry Scheme) (Amendment No. 2) Regulations 2010",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-no-2-regulations-2010",
      "changes": 4,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/changes.json?with=uksi%2F2010%2F2495"
    },
    {
      "id": "uksi/2010/1172",
      "title": "The Local Education Authorities and Children’s Services Authorities (Integration of Functions) (Local and Subordinate Legislation) Order 2010",
      "url": "https://openlegislation.uk/local-education-authorities-and-childrens-services-authorities-integration-of-functions-local-and-subordinate-legislation-order-2010",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/changes.json?with=uksi%2F2010%2F1172"
    },
    {
      "id": "uksi/2010/717",
      "title": "The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2010",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2010",
      "changes": 7,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/changes.json?with=uksi%2F2010%2F717"
    },
    {
      "id": "uksi/2010/466",
      "title": "The Finance Act 2009, Schedule 56 (Appointed Day and Consequential Provisions) Order 2010",
      "url": "https://openlegislation.uk/finance-act-2009-schedule-56-appointed-day-and-consequential-provisions-order-2010",
      "changes": 2,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/changes.json?with=uksi%2F2010%2F466"
    },
    {
      "id": "uksi/2009/2030",
      "title": "The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2009",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2009",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/changes.json?with=uksi%2F2009%2F2030"
    },
    {
      "id": "uksi/2009/56",
      "title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
      "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009",
      "changes": 10,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/changes.json?with=uksi%2F2009%2F56"
    },
    {
      "id": "uksi/2008/1282",
      "title": "The Income Tax (Construction Industry Scheme) (Amendment No. 2) Regulations 2008",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-no-2-regulations-2008",
      "changes": 1,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/changes.json?with=uksi%2F2008%2F1282"
    },
    {
      "id": "uksi/2007/672",
      "title": "The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2007",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-amendment-regulations-2007",
      "changes": 9,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/changes.json?with=uksi%2F2007%2F672"
    },
    {
      "id": "uksi/2005/2045",
      "title": "The Income Tax (Construction Industry Scheme) Regulations 2005",
      "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005",
      "changes": 76,
      "outstanding": 0,
      "changes_url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/changes.json?with=uksi%2F2005%2F2045"
    }
  ],
  "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."
}