Section 65 | Change in control of company registered for gross payment

(1)Where it appears to the Board of Inland Revenue that there has been a change in the control of a company—

(a)registered for gross payment, or

(b)applying to be so registered,

the Board may make a direction under section 64(5).

(2)The Board may make regulations requiring the furnishing of information with respect to changes in the control of a company—

(a)registered for gross payment, or

(b)applying to be so registered.

(3)In this section references to a change in the control of a company are references to such a change determined in accordance with section 995 of the Income Tax Act 2007.