65Change in control of company registered for gross paymentU.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.