{
  "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1998/regulation-18",
  "json_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1998/regulation-18.json",
  "legislation": "uksi/1998/2622",
  "legislation_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
  "legislation_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1998",
  "path": "regulation/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Amendments to Part III of the principal Regulations",
  "text": "(1) Regulation 24 shall be amended as follows.\n(2) In paragraph (1), for “714I, 714S, 714P and 714C” there shall be substituted “CIS5 and CIS6”.\n(3) In paragraph (2)—\n(a) the words “or as a user of a certificate in the form numbered 714S in Schedule 1,” shall be omitted;\n(b) for “714I” there shall be substituted “CIS6”;\n(c) for sub-paragraph (c) there shall be substituted—\n“(c) a facsimile of the individual’s signature on the application for the certificate,”.\n(4) Paragraph (3) shall be omitted.\n(5) In paragraph (4)—\n(a) for “714P” there shall be substituted “CIS6”;\n(b) for sub-paragraph (c) there shall be substituted—\n“(c) a facsimile of the individual’s signature on the application for the certificate,”.\n(6) In paragraph (5)—\n(a) for “714P” there shall be substituted “CIS6”;\n(b) for sub-paragraph (b) there shall be substituted—\n“(aa) his national insurance number,\n(b) a facsimile of his signature on the application for the certificate,”;\n(c) sub-paragraph (j) shall be omitted.\n(7) In paragraph (6)—\n(a) for “714C” there shall be substituted “CIS5”;\n(b) the words “showing the words “For a company not required to use sub-contractors vouchers”” shall be omitted;\n(c) in sub-paragraph (a), for “the usual” there shall be substituted “a facsimile of the”;\n(d) sub-paragraph (g) shall be omitted.\n(8) In paragraph (7), for “714C” there shall be substituted “CIS5”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/2622/regulation/18",
    "retrieved_at": "2026-10-29T11:16:44.234690+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."
}