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Legislation
Finance Act 2004

Crossheading Verification, returns , security etc and penalties

  • Section 69 Verification etc of registration status of sub-contractors
  • Section 70 Periodic returns by contractors etc
  • Section 70A Security for payments to HMRC
  • Section 71 Collection and recovery of sums to be deducted
  • Section 72 Penalties: false statements and documentation
  • Section 72A Penalties: deliberate failures to comply
  • Section 72B Penalties under section 72A: officers’ liability
  • Section 72C Appeals in relation to a decision notice under section 72B
  1. Chapter 3 Construction industry scheme
  2. Crossheading Verification, returns , security etc and penalties

Crossheading Verification, returns , security etc and penalties

From legislation.gov.uk

Contents

  1. Section 69 Verification etc of registration status of sub-contractors
  2. Section 70 Periodic returns by contractors etc
  3. Section 70A Security for payments to HMRC
  4. Section 71 Collection and recovery of sums to be deducted
  5. Section 72 Penalties: false statements and documentation
  6. Section 72A Penalties: deliberate failures to comply
  7. Section 72B Penalties under section 72A: officers’ liability
  8. Section 72C Appeals in relation to a decision notice under section 72B
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