Finance Act 2004 (c. 12)

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.

68 Registration for payment under deduction: cancellation and appeals U.K.

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.