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HMRC internal manual

Construction Industry Scheme Reform Manual

The Scheme: primary legislation: section 73

This section provides the Board with supplementary powers to make regulations inconnection with documents and records.

  • As they consider necessary or expedient, the Board may by regulation make other provisions for giving effect to this Chapter: FA04/S73 (1)
  • Provisions made under sub-section (1) may include modifying the application of the Chapter where

    • a person acts as an agent of a contractor or subcontractor: FA04/S73 (2)(a)
    • a person’s right to payment is assigned or transferred to another: FA04/S73 (2)(b)
  • Regulations may make different provision for different cases: FA04/S73 (3)
  • The Board has the power to make regulations allowing a person who is not an officer of the Board to request and receive information and documents on the Board’s behalf: FA04/S73 (4) See SI2005/2045 reg 51 and 52.