{
  "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1991/regulation-6",
  "json_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1991/regulation-6.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": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendments to the Principal Regulations",
  "text": "In Regulation 8A—\n(a) for the word “month” whever it appears there shall be substituted the word “period”;\n(b) after “Regulation 7” wherever appearing there shall be inserted “or 7A”;\n(c) in paragraph (5) for the word “months” wherever it appears there shall be substituted the word “periods”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 8A was substituted by S.I. 1985/351 and amended by S.I. 1990/61."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/1081/regulation/6",
    "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."
}