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HMRC internal manual

Construction Industry Scheme Reform Manual

From
HM Revenue & Customs
Updated
, see all updates

The Scheme: primary legislation: section 65

This section outlines the Board’s powers where the control of a company changes.

  • The Board may make a direction under FA04/S64 (5) where there has been a change in control of a company which

    • is registered for gross payment: FA04/S65 (1)(a)
    • or is applying to be registered for gross payment: FA04/S65 (1)(b)
  • The Board may make regulations requiring information in connection with the change in control of

    • a company registered for gross payment: FA04/S65 (2)(a)
    • or a company applying to be registered for gross payment: FA04/S65 (2)(b) See SI2005/2045 reg 53
  • FA04/S65 (3) provides the definition of ‘control’