SCHEDULES

SCHEDULE 11Conditions for registration for gross payment

Part 4Supplementary provisions

Regulations under this Schedule

16

Regulations under paragraph 3(1), 7 (1) or 11 (1) prescribing the evidence required for establishing the amount by way of relevant payments likely to be received by a person may make different provision according to whether—

a

the person is applying for registration for gross payment, or

b

the Board of Inland Revenue are considering whether to make a determination under section 66(1)(a) cancelling the person’s registration for gross payment.