{
  "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-2000/note",
  "json_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-2000/note.json",
  "legislation": "uksi/2000/1151",
  "legislation_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2000",
  "legislation_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-2000",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations, which are made under section 566 of the Income and Corporation Taxes Act 1988 amend regulation 9 of the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 (S.I. 1993/743) (“regulation 9”).\nRegulation 9 enables a contractor to account to the collector for tax liable to be deducted from payments to sub-contractors in any quarterly period in a year of assessment within 14 days of the end of that period, rather than having to account within 14 days of the end of any income tax month for tax which he was liable to deduct from payments made in that month.\nRegulation 1 provides for the citation and commencement of these Regulations.\nRegulation 2 effects the amendment to paragraph (2) of regulation 9. As a result of the amendment the contractor may choose to account to the collector on a quarterly basis if he has reasonable grounds for believing that the average monthly amount which he would be liable to pay to the collector in the year of assessment in respect of—\n(a) deductions from payments to sub-contractors,\n(b) PAYE tax,\n(c) national insurance contributions, and\n(d) repayments in respect of student loans deducted from earnings,\nafter deducting the amount which he would be liable to pay by way of tax credits under regulation 6(2) of the Tax Credits (Payments by Employers) Regulations 1999 (S.I. 1999/3219), is less than £1,500.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/1151/note",
    "retrieved_at": "2026-10-29T09:11:47.760551+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."
}