{
  "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-2004/regulation-4",
  "json_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-2004/regulation-4.json",
  "legislation": "uksi/2004/1075",
  "legislation_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2004",
  "legislation_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-amendment-regulations-2004",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment to the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993",
  "text": "In regulation 8—\n(a) after “within” insert—\n“”; and\n(a)\n(b) after “income tax month” insert—\n“,or\n(b) if payment is made by an approved method of electronic communications in respect of amounts deducted from contract payments made by the contractor after 5th April 2004, 17 days of the end of every income tax month ,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2004/1075/regulation/4",
    "retrieved_at": "2026-10-29T05:27:39.353162+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."
}