{
  "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1998/regulation-25",
  "json_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1998/regulation-25.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/25",
  "kind": "regulation",
  "number": "25",
  "heading": "Amendments to Part IV of the principal Regulations",
  "text": "(1) Regulation 33 shall be amended as follows.\n(2) In paragraph (2)(a)—\n(a) after the words “user of the” there shall be inserted the words “sub-contractor’s tax”; and\n(b) “(3),” shall be omitted.\n(3) In paragraph 2(b), for the words “that certificate” there shall be substituted the words “the sub-contractor’s tax certificate”.",
  "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/25",
    "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."
}