Finance Act 1971

30 Exceptions from section 29

(1) A person is excepted from section 29 of this Act if a certificate under this section is in force—

(a) in respect of him ; or

(b) in respect of a firm in which he is a partner ;

but is excepted by virtue of paragraph (b) above in relation only to contracts under which the firm is a sub-contractor (as defined in section 29(2) of this Act).

(2) Where the Board are satisfied, on the application of any person, that he is carrying on a business which consists of or includes the carrying out of construction operations and that he has a permanent place of business in the United Kingdom and either—

(a) that, in respect of any period ending within the three years preceding his application, he has been required to make a return of his income or requested to supply to the inspector accounts of, or other information about, his business and that in respect of all such periods he has complied with any obligation imposed on him under the Taxes Acts and with any such request; or

(b) if no such obligation was imposed on him and no such request was made in respect of any such period, that there is reason to expect that he will comply with any such obligation or request in respect of other periods;

they shall issue to him a certificate excepting him from section 29 of this Act.

(3) An application under subsection (2) of this section may be made on behalf of a firm and a certificate issued on such an application shall be in the name of the firm.

(4) The Board may, at any time, cancel a certificate under this section if it appears to them that it was issued on information which was false or that by reason of a change of circumstances they would refuse an application for such a certificate if made by the person to whom, or on behalf of the firm to which, the certificate was issued or that that person or firm has permitted it to be misused; and may by notice in writing require that person or firm to deliver it to the Board within the time specified in the notice.

(5) A person aggrieved by the refusal of an application for a certificate under this section or by the cancellation of such a certificate may, by notice in writing given to the Board within thirty days after the refusal or cancellation, appeal to the General Commissioners or, if he so elects in the notice, to the Special Commissioners; and the jurisdiction of the Commissioners on such an appeal shall include jurisdiction to review any relevant decision taken by the Board in the exercise of their functions under this section.

(6) If any person, for the purpose of obtaining a certificate under this section, whether for himself or for another,—

(a) makes any statement, or furnishes any document, which he knows to be false in a material particular; or

(b) recklessly makes any statement, or furnishes any document, which is false in a material particular;

he shall be liable on summary conviction to a fine not exceeding £500.

(7) The Board may make regulations—

(a) prescribing the period for which certificates under this section are to be issued and the form of such certificates and of applications therefor;

(b) providing for the renewal of such certificates ;

(c) providing for the issue, renewal or cancellation of such certificates by inspectors on behalf of the Board;

(d) requiring the production of such certificates in such circumstances as may be specified in the regulations; and

(e) requiring the keeping of records and the giving of receipts by persons holding such certificates;

and any such regulations may make different provision for different circumstances.

(8) Regulations under this section shall be made by statutory instrument, which shall be subject to annulment in pursuance of a resolution of the Commons House of Parliament.

(9) In section 98 of the [1970 c. 9.] Taxes Management Act 1970 (penalty for failure to furnish information etc.) there shall be added—

(a) in the first column of the Table, the words “section 30(4) of the Finance Act 1971 ” ; and

(b) in the second column of the Table, the words “regulations under section 30(7) of the Finance Act 1971 ”.