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Changes over time for: Section 73
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Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 06/04/2021.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2004, Section 73.
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Changes to Legislation
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73Regulations under this Chapter: supplementaryU.K.
(1)The Board of Inland Revenue may by regulations make such other provision for giving effect to this Chapter as they consider necessary or expedient.
(2)The provision that may be made by regulations under subsection (1) includes provision for or in connection with modifying the application of this Chapter in circumstances where—
(a)a person acts as the agent of a contractor or sub-contractor;
(b)a person’s right to payments under a construction contract is assigned or otherwise transferred to another person.
(3)Regulations under this Chapter may make different provision for different cases.
(4)Any power under this Chapter to make regulations authorising or requiring a document (whether or not of a particular description), or any records or information, to be given or requested by or to be sent or produced to the Board of Inland Revenue includes power—
(a)to authorise the Board to nominate a person who is not an officer of the Board to be the person who on behalf of the Board—
(i)gives or requests the document, records or information; or
(ii)is the recipient of the document, records or information; and
(b)to require the document, records or information, in cases prescribed by or determined under the regulations, to be sent or produced to the address (determined in accordance with the regulations) of the person nominated by the Board to receive it on their behalf.
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