CISR16100 - 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’