{
  "url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-regulations-1993/note",
  "json_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-regulations-1993/note.json",
  "legislation": "uksi/1993/743",
  "legislation_title": "The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/income-tax-sub-contractors-in-the-construction-industry-regulations-1993",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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:—\n(1) The particulars to be contained in a deduction certificate are set out in detail (regulation 7(2));\n(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));\n(3) 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)).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/743/note",
    "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."
}