Finance Act 2004 (c. 12)

Valid from 22/07/2004

Part 3 U.K. Income tax, corporation tax and capital gains tax

Chapter 3 U.K. Construction industry scheme

Registration of sub-contractors U.K.

65 Change in control of company registered for gross payment U.K.

(1) Where it appears to the Board of Inland Revenue that there has been a change in the control of a company—

(a) registered for gross payment, or

(b) applying to be so registered,

the Board may make a direction under section 64(5).

(2) The Board may make regulations requiring the furnishing of information with respect to changes in the control of a company—

(a) registered for gross payment, or

(b) applying to be so registered.

(3) Section 840 of the Taxes Act 1988 (control) applies for the purposes of this section.