{
  "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1998",
  "json_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1998.json",
  "id": "uksi/1998/2622",
  "title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
  "short_title": "Income Tax (Sub-contractors in the Construction Industry) 1998",
  "long_title": "These Regulations further amend the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 (S.I. 1993/743 as amended by S.I. 1995/217, 448, 1996/981 (“the principal Regulations”)). These amendments carry into effect the new “Construction Industry Scheme” for the taxation of sub-contractors in the construction industry.",
  "citation": "S.I. 1998/2622",
  "type": "uksi",
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  "version": "current",
  "date": "1998-10-23",
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      "heading": "Citation, commencement and effect",
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