{
  "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1990/regulation-1",
  "json_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1990/regulation-1.json",
  "legislation": "uksi/1990/61",
  "legislation_title": "The Income Tax (Sub-Contractors in the Construction Industry) (Amendment) Regulations 1990",
  "legislation_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1990",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation and commencement",
  "text": "These Regulations may be cited as the Income Tax (Sub-Contractors in the Construction Industry) (Amendment) Regulations 1990 and shall come into force for the purposes of regulations 3 and 4 on 7th February 1990, for the purposes of regulations 5, 6, 7, 8, 9, 10, 11, 12, 13 and 14 on 6th April 1990 and for all other purposes on 1st October 1990.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/61/regulation/1",
    "retrieved_at": "2026-10-29T15:29:28.440853+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."
}