{
  "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/2014/992",
  "count": 4,
  "effects": [
    {
      "type": "omitted",
      "affected": {
        "id": "uksi/2005/2045",
        "title": "The Income Tax (Construction Industry Scheme) Regulations 2005",
        "provisions": "reg. 56(4)",
        "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005"
      },
      "affecting": {
        "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",
        "provisions": "art. 11(c)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-interest-on-late-payments-and-repayments-appointed-days-and-consequential-provisions-order-2014"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-05-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "uksi/2005/2045",
        "title": "The Income Tax (Construction Industry Scheme) Regulations 2005",
        "provisions": "reg. 15",
        "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005"
      },
      "affecting": {
        "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",
        "provisions": "art. 11(b)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-interest-on-late-payments-and-repayments-appointed-days-and-consequential-provisions-order-2014"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-05-06"
    },
    {
      "type": "omitted",
      "affected": {
        "id": "uksi/2005/2045",
        "title": "The Income Tax (Construction Industry Scheme) Regulations 2005",
        "provisions": "reg. 14",
        "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005"
      },
      "affecting": {
        "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",
        "provisions": "art. 11(a)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-interest-on-late-payments-and-repayments-appointed-days-and-consequential-provisions-order-2014"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-05-06"
    },
    {
      "type": "words omitted",
      "affected": {
        "id": "uksi/2005/2045",
        "title": "The Income Tax (Construction Industry Scheme) Regulations 2005",
        "provisions": "reg. 58(2)",
        "url": "https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005"
      },
      "affecting": {
        "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",
        "provisions": "art. 11(d)",
        "url": "https://openlegislation.uk/finance-act-2009-sections-101-and-102-interest-on-late-payments-and-repayments-appointed-days-and-consequential-provisions-order-2014"
      },
      "applied": true,
      "requires_applied": true,
      "in_force_date": "2014-05-06"
    }
  ],
  "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."
}