{
  "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-no-2-regulations-2000/introduction",
  "json_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-no-2-regulations-2000/introduction.json",
  "legislation": "uksi/2000/1880",
  "legislation_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-no-2-regulations-2000",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 17th July 2000\nLaid before the House of Commons 18th July 2000\nComing into force 6th August 2000\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 560(2)(ea) of the Income and Corporation Taxes Act 1988, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1; section 560(2)(ea) was inserted by paragraph 2(1)(b) of Schedule 27 to the Finance Act 1995 (c. 4), which was brought into force by Article 3 of S.I. 1998/2620."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/1880/introduction",
    "retrieved_at": "2026-10-29T09:05:55.654985+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."
}