{
  "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-regulations-1993",
  "json_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-regulations-1993.json",
  "id": "uksi/1993/743",
  "title": "The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993",
  "short_title": "Income Tax (Sub-contractors in the Construction Industry) 1993",
  "long_title": "These Regulations consolidate the Regulations relating to sub-contractors in the construction industry. In addition to minor and drafting amendments, they make the following changes of substance:—The particulars to be contained in a deduction certificate are set out in detail (regulation 7(2));Regulation 12 contains provisions relating to a certificate under that regulation for use in connection with proceedings for recovery (regulation 12(5) to (8));Where records are maintained by computer, the person required to make them available for inspection shall provide facilities for obtaining information from them (regulation 41(9)).",
  "citation": "S.I. 1993/743",
  "type": "uksi",
  "year": "1993",
  "number": "743",
  "version": "current",
  "date": "1993-03-16",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 126,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-regulations-1993/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "INTRODUCTORY",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
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      "path": "regulation/1",
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      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-regulations-1993/regulation-1",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "regulation/2",
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      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-regulations-1993/regulation-2",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": "PAYMENTS TO SUB-CONTRACTORS TO WHICH SECTION 559 APPLIES",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
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      "number": "3",
      "heading": "Interpretation of Part II",
      "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-regulations-1993/regulation-3",
      "extent": null,
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    {
      "path": "regulation/4",
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      "heading": "Multiple contractors",
      "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-regulations-1993/regulation-4",
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      "heading": "Record of individual payment made and of amount deducted",
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    {
      "path": "regulation/6",
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      "heading": "First payment in year to user of form 714S",
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      "heading": "Deduction certificate to be given to sub-contractor",
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      "heading": "Monthly payment of amounts deducted to collector",
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      "path": "regulation/10",
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      "path": "regulation/15",
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      "path": "regulation/20",
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      "heading": "Repayment of excess credit",
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      "path": "part/III",
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      "number": "III",
      "heading": "SUB-CONTRACTOR'S TAX CERTIFICATES, VOUCHERS AND GUARANTEES",
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      "heading": "Powers of inspectors",
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      "path": "regulation/22",
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      "number": "22",
      "heading": "Absence abroad—evidence of living outside the United Kingdom",
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      "heading": "Absence abroad—evidence of compliance with tax obligations",
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      "path": "regulation/24",
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      "heading": "Forms of sub-contractor’s tax certificate",
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      "affected_provisions": "reg.6",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.6"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.7(1)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.7(2)"
    },
    {
      "type": "rev. in pt.",
      "affected_provisions": "reg.7(2)(a)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.7(3)(a)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.7(2)(b)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.7(3)(b)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.7(2)(c)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.7(3)(c)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.7(2)(h)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.7(3)(e)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.7(3)-(5)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.7(4)"
    },
    {
      "type": "added (shall have effect on and after 23.11.1998)",
      "affected_provisions": "regs.7A-7E",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.8(1)(2)"
    },
    {
      "type": "rev. (shall cease to have effect in elation to any period after 31.7.1999)",
      "affected_provisions": "reg.11",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.9"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.13(12)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.10"
    },
    {
      "type": "rev. in pt.",
      "affected_provisions": "reg.20",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg. 11"
    },
    {
      "type": "added",
      "affected_provisions": "reg.20A",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.12"
    },
    {
      "type": "added",
      "affected_provisions": "reg.20B (Pt.IIA)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.13"
    },
    {
      "type": "added",
      "affected_provisions": "regs.21A,21B,21C,21D,21E",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.14"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.22(1)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.15(2)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.22(2)(3)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.15(3)"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.22(4)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.15(4)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.23(1)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.16(2)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.23(2)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.16(3)"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.23(3)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.16(4)"
    },
    {
      "type": "added",
      "affected_provisions": "regs.23A,23B",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.17"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.24(1)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.18(2)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.2(1) (defns. of applicant, education and NHS)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.3(2)(a)(b) (c)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.24(2)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.18(3)(b)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.24(2)(c)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.18(3)(c)"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.24(3)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.18(4)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.24(4)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.18(5)(a)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.24(4)(c)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.18(5)(b)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.24(5)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.18(6)(a)"
    },
    {
      "type": "replaced (by reg.24(5)(aa)(b))",
      "affected_provisions": "reg.24(5)(b)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.18(6)(b)"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.24(5)(j)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.18(6)(c)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.24(6)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.18(7)(a)"
    },
    {
      "type": "rev. in pt.",
      "affected_provisions": "reg.24(6)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.18(7)(b)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.24(6)(a)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.18(7)(c)"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.24(6)(g)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.18(7)(d)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.24(7)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.18(8)"
    },
    {
      "type": "rev. in pt.",
      "affected_provisions": "reg.25(1)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.19(2)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.25(2)(3)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.19(3)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.26",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.20"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.28",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.21"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.29(1)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.22(2)"
    },
    {
      "type": "rev. in pt.",
      "affected_provisions": "reg.29(2)(c)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.22(3)"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.29(3)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.22(4)"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.30",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.23"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.32",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.24"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.33(2)(a)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.25(2)(a)"
    },
    {
      "type": "rev. in pt.",
      "affected_provisions": "reg.33(2)(a)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.25(2)(b)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.33(2)(b)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.25(3)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.35",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.26"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.36",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.27"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.37",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.28"
    },
    {
      "type": "added",
      "affected_provisions": "reg.37A",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.29"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.38",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.30(2)"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.38(a)(i)(ii)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.30(3)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.38(a)(iv)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.30(4)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.38(a)(v)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.30(5)"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.38(a)(vi)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.30(3)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.39",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.31"
    },
    {
      "type": "rev. (shall cease to have effect in relation to any period after 31.7.1999)",
      "affected_provisions": "reg.40",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.32"
    },
    {
      "type": "added",
      "affected_provisions": "reg.40A",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.33"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.41(2)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.34(2)(a) (b)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.41(2)(a)(iii)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.34(2)(c)"
    },
    {
      "type": "rep.in pt.",
      "affected_provisions": "reg.41(3)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.34(3)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.41(4A)(4B)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.34(4)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.41(5)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.34(5)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.41(6)(8)(10)(14)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.34(6)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.44A",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.35"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.45(2)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.36"
    },
    {
      "type": "replaced (by Sch.1)",
      "affected_provisions": "Schs.1,2",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.38"
    },
    {
      "type": "added",
      "affected_provisions": "Sch.AI",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.37"
    },
    {
      "type": "rev. in pt.",
      "affected_provisions": "reg.24(2)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.18(3)(a)"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.2(1) (defns. of section 559, section 561, section 562“ and section 563)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.3(2)(d)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.2(1) (defn. of user)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.3(2)(e)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.2(02) (defn. of construction contract payments)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.3(3)(a)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.2(02) (defns. of the qualifying period, registration card, relevant payments and a relevant person in relation to the company)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.3(3)(b)"
    },
    {
      "type": "replaced (by reg.2(4)(5)(6))",
      "affected_provisions": "reg.2(4)",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.3(4)"
    },
    {
      "type": "replaced (by regs.3, 3A)",
      "affected_provisions": "reg.3",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg. 4"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.5",
      "affecting": "uksi/1998/2622",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 1998",
      "affecting_provisions": "reg. 5"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.216",
      "affecting": "uksi/1999/2159",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 1999",
      "affecting_provisions": "reg.6"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.23A",
      "affecting": "uksi/1999/2159",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment No. 2) Regulations 1999",
      "affecting_provisions": "reg 7"
    },
    {
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      "type": "rev.in pt.",
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      "affecting": "uksi/2001/1531",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2001",
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      "affecting_provisions": "reg 3"
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      "affecting_provisions": "reg 4"
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    },
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    },
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      "affecting_provisions": "reg 5"
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      "type": "am",
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      "affecting_provisions": "reg 6"
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      "type": "am",
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      "affecting_provisions": "reg 7"
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      "affecting_provisions": "reg 3"
    },
    {
      "type": "am",
      "affected_provisions": "reg 10",
      "affecting": "uksi/2003/536",
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      "affecting_provisions": "regs 2, 5"
    },
    {
      "type": "am",
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      "affecting_provisions": "regs 2, 6"
    },
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      "type": "am",
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      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry and Employments) (Amendment) Regulations 2003",
      "affecting_provisions": "regs 2, 9"
    },
    {
      "type": "added",
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      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry and Employments) (Amendment) Regulations 2003",
      "affecting_provisions": "regs 2, 7"
    },
    {
      "type": "added",
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      "affecting": "uksi/2003/536",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry and Employments) (Amendment) Regulations 2003",
      "affecting_provisions": "regs 2, 8"
    },
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      "type": "am",
      "affected_provisions": "reg 2",
      "affecting": "uksi/2003/536",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry and Employments) (Amendment) Regulations 2003",
      "affecting_provisions": "regs 2, 3"
    },
    {
      "type": "am",
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      "affecting": "uksi/2003/536",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry and Employments) (Amendment) Regulations 2003",
      "affecting_provisions": "regs 2, 4"
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      "type": "am",
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      "affecting": "uksi/2004/1075",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2004",
      "affecting_provisions": "regs 2, 6"
    },
    {
      "type": "am",
      "affected_provisions": "reg 8",
      "affecting": "uksi/2004/1075",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2004",
      "affecting_provisions": "regs 2, 4"
    },
    {
      "type": "am",
      "affected_provisions": "reg 9",
      "affecting": "uksi/2004/1075",
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      "affecting_provisions": "regs 2, 5"
    },
    {
      "type": "am",
      "affected_provisions": "reg 16",
      "affecting": "uksi/2004/1075",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2004",
      "affecting_provisions": "regs 2, 7"
    },
    {
      "type": "added",
      "affected_provisions": "regs 47–54 (Pt 6)",
      "affecting": "uksi/2004/1075",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2004",
      "affecting_provisions": "regs 2, 8"
    },
    {
      "type": "added",
      "affected_provisions": "reg 2 defn(s)",
      "affecting": "uksi/2004/1075",
      "affecting_title": "The Income Tax (Sub-contractors in the Construction Industry) (Amendment) Regulations 2004",
      "affecting_provisions": "regs 2, 3"
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      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/2005/2045",
      "affecting_title": "The Income Tax (Construction Industry Scheme) Regulations 2005",
      "affecting_provisions": "Sch. 2"
    }
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      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
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      "id": "ukpga/1970/9",
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      "provisions": [
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  "changes_made_to": 126,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-regulations-1993/changes.json",
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  "changes_made_by_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-regulations-1993/changes/by-it.json",
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  "instruments_made_under_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-regulations-1993/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/743",
    "retrieved_at": "2026-10-29T14:00:52.042912+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."
}