Part 3Income tax, corporation tax and capital gains tax
Chapter 3Construction industry scheme
Registration of sub-contractors
68Registration for payment under deduction: cancellation and appeals
The Board of Inland Revenue may make regulations providing for—
a
the cancellation, in such circumstances as may be prescribed by the regulations, of a person’s registration for payment under deduction;
b
appeals against a refusal to register a person for payment under deduction or the cancellation of such registration.