{
  "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1990/regulation-9",
  "json_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1990/regulation-9.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/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Amendments to the Principal Regulations coming into force on 6th April 1990",
  "text": "(1) In Regulation 16 —\n(a) in paragraph (l) the words “and in the presence of” shall be omitted and for the words “at that time” there shall be substituted the words “immediately on receipt”;\n(b) in paragraph (2)—\n(i) for the words “in the presence of” there shall be substituted the word “and”,\n(ii) the words “and who” shall be omitted, and\n(iii) for the words “at that time” there shall be substituted the words “immediately on receipt”.\n(2) The amendments made by paragraph (l) shall not affect the requirements as to the issue of a sub-contractor’s tax certificate for which an application was made before this regulation came into force.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 16 was amended by S.I. 1982/1391"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/61/regulation/9",
    "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."
}