Skip to content
Solved

CISR16100 | The Scheme: primary legislation: section 65

From HM Revenue & Customs · Construction Industry Scheme Reform Manual

This section outlines the Board’s powers where the control of a company changes.

  • The Board may make a direction under FA04/S64 (5) where there has been a change in control of a company which

  • is registered for gross payment: FA04/S65 (1)(a)

  • or is applying to be registered for gross payment: FA04/S65 (1)(b)

  • The Board may make regulations requiring information in connection with the change in control of

  • a company registered for gross payment: FA04/S65 (2)(a)

  • or a company applying to be registered for gross payment: FA04/S65 (2)(b) See SI2005/2045 reg 53

  • FA04/S65 (3) provides the definition of ‘control’