{
  "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-2001/introduction",
  "json_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-2001/introduction.json",
  "legislation": "uksi/2001/1531",
  "legislation_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-2001",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 23rd April 2001\nLaid before the House of Commons 24th April 2001\nComing into force 1st May 2001\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 566 of the Income and Corporation Taxes Act 1988, hereby make the followng Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1; section 566 was amended by paragraph 9 of Schedule 27 to the Finance Act 1995 (c. 4), section 178(1) of and Part V(32) of Schedule 41 to the Finance Act 1996 (c. 8), paragraph 6 of Schedule 8 and Part III(8) of Schedule 27 to the Finance Act 1998 (c. 36) and Part VII of Schedule 20 to the Finance Act 1999 (c. 16)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1531/introduction",
    "retrieved_at": "2026-10-29T07:50:12.549831+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."
}