{
  "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1990/regulation-19",
  "json_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1990/regulation-19.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/19",
  "kind": "regulation",
  "number": "19",
  "heading": "Amendment to the Income Tax (Sub-contractors in the Construction Industry) Regulations 1986 coming into force on 1st October 1990",
  "text": "In regulation 3 of the Income Tax (Sub-contractors in the Construction Industry) Regulations 1986 after the words “6th November 1986” in the first place where they occur there shall be inserted the words “and before 1st October 1990” and the second sentence shall be omitted.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1986/1240"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/61/regulation/19",
    "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."
}