Finance Act 2004

Part 4 Supplementary provisions

Power to amend conditions for registration for gross payment

13 (1) The Treasury may by order made by statutory instrument amend this Schedule by—

(a) adding,

(b) varying, or

(c) removing,

a condition for registration for gross payment.

(2) No statutory instrument containing an order under this paragraph shall be made unless a draft of the instrument has been laid before and approved by a resolution of the House of Commons.

“Qualifying period”

14 In this Schedule “the qualifying period” means the period of 12 months ending with the date of the application in question.

Regulations under this Schedule

15 Any power under this Schedule to make regulations prescribing the evidence required for establishing what is likely to happen at any time includes power to provide for such matters to be presumed (whether conclusively or unless the contrary is shown in the manner provided for in the regulations) from evidence of what has previously happened.

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.