{
  "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-2001/regulation-8",
  "json_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-2001/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Amendments to the principal Regulations",
  "text": "(1) Regulation 40A shall be amended as follows:\n(2) In paragraph (6)(a) for the word “year,” there shall be substituted—\n“year—\n(i) to firms, a partner in which is excepted from section 559 in his capacity as a partner in the firm and who, in that capacity, holds a sub-contractor’s tax certificate in the form numbered CIS5 (Partner) in Schedule 1 to these Regulations, and”.\n(ii)\n(3) In paragraph (8) after sub-paragraph (a) there shall be inserted the following sub-paragraph—\n“(aa) a list of all firms, a partner in which—\n(i) is excepted from section 559 in his capacity as a partner in the firm, and\n(ii) holds in that capacity a sub-contractor’s tax certificate in the form numbered CIS5 (Partner) in that Schedule,\nto which the contractor made any contract payment during the year;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 40A was inserted by regulation 33 of S.I. 1998/2622."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1531/regulation/8",
    "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."
}