{
  "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1998/regulation-22",
  "json_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1998/regulation-22.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/22",
  "kind": "regulation",
  "number": "22",
  "heading": "Amendments to Part III of the principal Regulations",
  "text": "(1) Regulation 29 shall be amended as follows.\n(2) In paragraph (1)—\n(a) before the word “voucher” there shall be inserted the words “gross payment”;\n(b) for “715 or 715S” there shall be substituted “CIS24”;\n(c) for the words “paragraphs (2) and (3)” there shall be substituted “paragraph (2)”.\n(3) In paragraph (2)(c) the words “and registration number” shall be omitted.\n(4) Paragraph (3) shall be omitted.",
  "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/22",
    "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."
}