CISR17310 | The Scheme: secondary legislation: regulation 30

This regulation deals with the number of partners or relevant persons to be taken intoaccount when considering the tests for gross payment status: to be read in conjunctionwith FA04/SCH11.

For the purposes of FA04/SCH11/PARA7(2)(a) and 11(2)(a), where there has been afluctuation in the number of partners or relevant persons during the qualifying period,the number to be taken into account will be the maximum number of partners or relevantpersons at any one time during the qualifying period.

ENABLING PROVISION – FA04/SCH11/PARA7(3) & 11(4)