{
  "url": "https://openlegislation.uk/income-tax-subcontractors-in-the-construction-industry-amendment-regulations-1995/introduction",
  "json_url": "https://openlegislation.uk/income-tax-subcontractors-in-the-construction-industry-amendment-regulations-1995/introduction.json",
  "legislation": "uksi/1995/217",
  "legislation_title": "The Income Tax (Sub–contractors in the Construction Industry) (Amendment) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/income-tax-subcontractors-in-the-construction-industry-amendment-regulations-1995",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 31st January 1995\nLaid before the House of Commons 1st February 1995\nComing into force 6th April 1995\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 566(1) of the Income and Corporation Taxes Act 1988, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/217/introduction",
    "retrieved_at": "2026-10-29T13:17:37.334961+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."
}