{
  "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",
  "with": "uksi/2011/2391",
  "count": 1,
  "effects": [
    {
      "type": "words inserted",
      "affected": {
        "id": "uksi/2005/2045",
        "title": "The Income Tax (Construction Industry Scheme) Regulations 2005",
        "provisions": "reg. 4(13)",
        "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005"
      },
      "affecting": {
        "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",
        "provisions": "art. 3(3)",
        "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"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2011-10-06"
    }
  ],
  "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."
}