{
  "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1991/introduction",
  "json_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1991/introduction.json",
  "legislation": "uksi/1991/1081",
  "legislation_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1991",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 25th April 1991\nLaid before the House of Commons 26th April 1991\nComing into force 19th May 1991\nThe Commissioners of Inland Revenue, in exercise of the powers on them by section 566 of the Income and Corporation Taxes Act 1988, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/1081/introduction",
    "retrieved_at": "2026-10-29T14:44:59.905535+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."
}