{
  "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1999/regulation-2",
  "json_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1999/regulation-2.json",
  "legislation": "uksi/1999/825",
  "legislation_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-1999",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": null,
  "text": "In regulation 9(2) of the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 for “£600” there shall be substituted “£1000”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1993/743; a relevant amending instrument is S.I. 1995/217."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/825/regulation/2",
    "retrieved_at": "2026-10-29T10:54:59.381196+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."
}