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HMRC internal manual

Construction Industry Scheme Reform Manual

The Scheme: primary legislation: section 75

This section

  • defines ‘the Inland Revenue’: FA04/S75 (1)
  • defines ‘the Board of Inland Revenue’: FA04/S75 (2)
  • allows the Board to make regulations delegating their powers under S63, 64(5) and 66: FA04/S75 (3) See SI2005/2045 reg 50.