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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 68

This section provides the powers for the Board to make regulations in respect of

  • the cancellation of a registration for payment under deduction: FA04/S68 (a), and
  • an appeals process against the refusal or cancellation of a registration for payment under deduction: FA04/S68 (b) See SI2005/2045 reg 25.