{
  "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1990/regulation-15",
  "json_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1990/regulation-15.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/15",
  "kind": "regulation",
  "number": "15",
  "heading": "Amendments to the Principal Regulations coming into force on 1st October 1990",
  "text": "In Regulation 15—\n(a) in paragraphs (2) and (2A) for the words “its date of” there shall be substituted the words “the dates from which it is valid and of its”;\n(b) in paragraphs (4) and (5) for the words “the date of expiry of the certificate” there shall be substituted the words “the dates from which the certificate is valid and of its expiry”.",
  "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/15",
    "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."
}