{
  "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-no-2-regulations-1999/note",
  "json_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-no-2-regulations-1999/note.json",
  "legislation": "uksi/1999/2159",
  "legislation_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-no-2-regulations-1999",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations further amend the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 (S.I. 1993/743, as amended by S.I. 1995/217, 448, 1996/981, 1998/2622 and 1999/825) (“the principal Regulations”). The main effect of these Regulations is to mirror the changes in primary legislation made by section 53 of the Finance Act 1999 (“section 53”), by broadening the scope of the “turnover tests” in regulations 21A to 21E of the principal Regulations, to allow sub-contractors to count all of their construction income (net of materials) for the purposes of the turnover tests. These Regulations therefore replace existing references to “construction contract payments” and “contract payments” (where relevant) with references to “relevant payments” (as defined in section 53) and “turnover”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/2159/note",
    "retrieved_at": "2026-10-29T10:13:48.305762+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."
}