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HMRC internal manual

Construction Industry Scheme Reform Manual

HM Revenue & Customs
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The Scheme: primary legislation: schedule 11: part 4

PART 4: Supplementary Provisions

Para 13:

Provides the power to amend conditions for registration for gross payment.

  1. Allows the Treasury, by statutory instrument, to alter the conditions for gross registration.
  2. Any statutory instrument under (1) must be subject to a positive resolution of the House of Commons.

Para 14:

Defines the ‘qualifying period’ as the 12 months ending with the date of application.

Para 15:

Allows the Board to base presumptions of future conduct on the evidence of pastconduct.

Para 16:

For the turnover test (S3(1), S7(1), S11(1)) the Board may make regulations allowingdifferent provisions to be applied for the registration for gross payment depending onwhether

  1. the person is applying for registration for gross payment, or
  2. the Board are considering cancellation of a registration for gross payment.