{
  "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1990/regulation-7",
  "json_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1990/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Amendments to the Principal Regulations coming into force on 6th April 1990",
  "text": "In Regulation lO —\n(a) in paragraph (1)—\n(i) for the words “14 days” there shall be substituted the words “44 days”;\n(ii) for the words “in respect of each sub-contractor showing” there shall be substituted the words “showing in respect of each sub-contractor”;\n(b) in paragraph (2)—\n(i) for the words “returns shall be accompanied by” there shall be substituted the words “return shall include”;\n(ii) for the words “together with” there shall be substituted the words “and shall also include”;\n(iii) for the word “deducted” there shall be substituted the word “deductible”;\n(c) the following paragraph shall be added at the end—\n“(5) Section 98A of the Taxes Management Act 1970 shall apply to the provisions of this Regulation requiring a return to be made.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 10 was amended by S.I. 1982/1391 and 1984/1857"
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1970 c. 9; section 98A was inserted by section 165(1) of the Finance Act 1989 (c. 26)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/61/regulation/7",
    "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."
}