CISR16180 | The Scheme: primary legislation: section 73
From HM Revenue & Customs · Construction Industry Scheme Reform Manual
This section provides the Board with supplementary powers to make regulations inconnection with documents and records.
As they consider necessary or expedient, the Board may by regulation make other provisions for giving effect to this Chapter: FA04/S73 (1)
Provisions made under sub-section (1) may include modifying the application of the Chapter where
a person acts as an agent of a contractor or subcontractor: FA04/S73 (2)(a)
a person’s right to payment is assigned or transferred to another: FA04/S73 (2)(b)
Regulations may make different provision for different cases: FA04/S73 (3)
The Board has the power to make regulations allowing a person who is not an officer of the Board to request and receive information and documents on the Board’s behalf: FA04/S73 (4) See SI2005/2045 reg 51 and 52.