{
  "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1998/regulation-30",
  "json_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1998/regulation-30.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/30",
  "kind": "regulation",
  "number": "30",
  "heading": "Amendments to Part IV of the principal Regulations",
  "text": "(1) Regulation 38 shall be amended as follows.\n(2) Before the word “voucher” where it first appears there shall be inserted the words “gross payment”.\n(3) “, 36 or 37” and sub-paragraphs (i), (ii) and (vi) of paragraph (a) shall be omitted.\n(4) For sub-paragraph (iv) of paragraph (a) there shall be substituted—\n“(iv) the end of the income tax month in which the contract payments were made,”.\n(5) In sub-paragraph (v) of paragraph (a), for the word “payment”, there shall be substituted the words “payments, for or in respect of which the gross payment voucher is given”.",
  "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/30",
    "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."
}