{
  "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-no-2-regulations-2000/note",
  "json_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-no-2-regulations-2000/note.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": "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, 1999/825, 2159 and 2000/1151). The effect of these Regulations is to add the Scottish Parliamentary Corporate Body to the persons treated as contractors for the purposes of Chapter IV of Part XIII of the Income and Corporation Taxes Act 1988 (the Construction Industry Scheme), subject to fulfilling the minimum average annual expenditure levels provided by section 560(2A) and (2B) of that Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/1880/note",
    "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."
}