Section 70 | Periodic returns by contractors etc

(1)The Board of Inland Revenue may make regulations requiring persons who make payments under construction contracts—

(a)to make to the Board, at such times and in respect of such periods as may be prescribed, returns relating to such payments;

(b)to keep such records as may be prescribed relating to such payments;

(c)to provide such information as may be prescribed, at such times as may be prescribed, to persons to whom such payments are made or to such of those persons as are of a prescribed description.

(2)The provision that may be made by regulations under subsection (1)(a) includes provision requiring, except in such circumstances as may be prescribed,—

(a)the person making a return to declare in the return that none of the contracts to which the return relates is a contract of employment;

(b)the person making a return to declare in the return that, in the case of each person to whom a payment to which the return relates is made, he has complied with the requirements of any regulations made under section 69(1) (verification of registration status);

(c)returns to contain such other information and to be in such form as may be prescribed;

(d)a return to be made where no payments have been made in the period to which the return relates.

(3)The Board of Inland Revenue may make regulations with respect to—

(a)the production, copying and removal of, and the making of extracts from, any records kept by virtue of any such requirement as is referred to in subsection (1)(b), and

(b)rights of access to, or copies of, any such records which are removed.

(4)Regulations under this section may make provision—

(a)for or in connection with enabling a person who makes payments under construction contracts to appoint another person (a “scheme representative”) to act on his behalf in connection with any requirements imposed on him by regulations under this section, and

(b)as to the rights, obligations or liabilities of scheme representatives.

(5)In this section “prescribed” means prescribed by regulations under this section.