{
  "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-2001/regulation-7",
  "json_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-2001/regulation-7.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": "regulation/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Amendments to the principal Regulations",
  "text": "(1) Regulation 37A shall be amended as follows.\n(2) In paragraph (1)—\n(a) in sub-paragraph (a) after “regulation 24” there shall be inserted the words “or to an individual as a partner in a firm in the form specified in paragraph (4A) of that regulation”;\n(b) in sub-paragraph (b) after the word “company” there shall be inserted the words “, or to that firm, as the case may be”.\n(3) In paragraph (4) for sub-paragraph (b) there shall be substituted the following sub-paragraph—\n“(b) in the case of a contract payment to a company, the distinctive number of its sub-contractor’s tax certificate or, in the case of a contract payment to a firm, the distinctive number of the sub-contractor’s tax certificate of the partner in that firm who produced that certificate or a certification document in accordance with regulation 33 or 34A,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 37A was inserted by regulation 29 of S.I. 1998/2622."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1531/regulation/7",
    "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."
}