{
  "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-and-employments-amendment-regulations-2000",
  "json_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-and-employments-amendment-regulations-2000.json",
  "id": "uksi/2000/2742",
  "title": "The Income Tax (Sub-contractors in the Construction Industry and Employments) (Amendment) Regulations 2000",
  "short_title": "Income Tax (Sub-contractors in the Construction Industry and Employments) 2000",
  "long_title": "These Regulations amend the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 (S.I. 1993/743) and the Income Tax (Employments) Regulations 1993 (S.I. 1993/744). The amendments made by regulations 2 and 3 substitute a new definition of “N” in the formulae to determine whether an employer is entitled to account, under those Regulations, to the Collector of Taxes quarterly for sums due in respect of income tax, National Insurance contributions, tax credits and student loan repayments. The new definition provides that, in addition to disregarding any adjustment to the amount payable to the collector in respect of the funding of tax credits by the employer, there shall also be disregarded any amount of secondary Class 1 contributions in respect of which liability has been transferred from the secondary contributor to the employed earner. Such a transfer of liability is possible under an election made jointly by the secondary contributor and the employed earner under paragraph 3B of Schedule 1 to the Social Security Contributions and Benefits Act 1992 or the Social Security Contributions and Benefits (Northern Ireland) Act 1992.",
  "citation": "S.I. 2000/2742",
  "type": "uksi",
  "year": "2000",
  "number": "2742",
  "version": "current",
  "date": "2000-10-09",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-and-employments-amendment-regulations-2000/introduction",
      "extent": null,
      "status": null,
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    },
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      "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-and-employments-amendment-regulations-2000/regulation-1",
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      "status": null,
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    },
    {
      "path": "regulation/2",
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      "number": "2",
      "heading": "Amendment of the Income Tax (Sub-contractors in the Construction Industry) Regulations 1993",
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    },
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      "heading": "Amendment of the Income Tax (Employment) Regulations 1993",
      "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-and-employments-amendment-regulations-2000/regulation-3",
      "extent": null,
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    },
    {
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      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-and-employments-amendment-regulations-2000/signature",
      "extent": null,
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    },
    {
      "path": "note",
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      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-and-employments-amendment-regulations-2000/note",
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      "date": "2008-11-19",
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      "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-and-employments-amendment-regulations-2000/pdf/uksi_20002742_en.pdf",
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  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "reg. 3",
      "affecting": "uksi/2003/2682",
      "affecting_title": "The Income Tax (Pay As You Earn) Regulations 2003",
      "affecting_provisions": "reg. 220 Sch. 2"
    },
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/2005/2045",
      "affecting_title": "The Income Tax (Construction Industry Scheme) Regulations 2005",
      "affecting_provisions": "Sch. 2"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
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        "section/566"
      ]
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  "changes_made_to": 2,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-and-employments-amendment-regulations-2000/changes.json",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/2742",
    "retrieved_at": "2026-10-29T08:12:36.275762+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."
}