CISR17510 - The Scheme: secondary legislation: regulation 50

This regulation covers powers delegated to HMRC officers.

An officer of HMRC may undertake the following on behalf of the Board –

• register a subcontractor under FA04/S63: SI2005/2045 reg 50(1)(a).
• decide who needs to satisfy the qualifying conditions for gross payment status as set out in FA04/S64 (5): SI2005/2045 reg 50(1)(b).
• cancel registration for gross payment status as at FA04/S66: SI2005/2045 reg 50(1)(c).

This regulation does not prejudice any other HMRC powers to delegate responsibility:SI2005/2045 reg 50(2).

ENABLING PROVISION – FA04/S75 (3)