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Finance Act 2004
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Changes and effects yet to be applied to Section 69:
Changes and effects
This section lists the changes and effects yet to be applied to the specific provision you are viewing.
- s. 165(1) rule 2 text amended by 2007 c. 11 Sch. 19 para. 2(2)
- s. 165(1) rule 7 text amended by 2007 c. 11 Sch. 19 para. 2(3)
- s. 312 312A substituted for s. 312 by 2008 c. 9 Sch. 38 para. 4
Changes and effects yet to be applied to the whole Act, associated Parts and Chapters:
Changes and effects
This section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.
- Act modified by S.R. 2008/256 reg. 88(1)
- Act modified by S.R. 2008/256 reg. 215(1)
- Blanket amendment text amended by S.I. 2011/1043 art. 3 4
- Blanket amendment text amended by S.I. 2011/1043 art. 3 6
- Blanket Amendment words substituted by 2005 c. 4 Sch. 11 para. 1(2)
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 73A inserted by 2007 c. 3 Sch. 1 para. 461
- s. 122A inserted by 2005 c. 7 s. 79(1)
- s. 172A-172D inserted by 2005 c. 7 Sch. 10 para. 38
- s. 172A(1)(aa) inserted by 2008 c. 9 Sch. 28 para. 3(2)
- s. 172A(3)(a) text amended by 2008 c. 9 Sch. 28 para. 3(3)
- s. 172A(5)(ca) inserted by 2008 c. 9 Sch. 28 para. 3(4)
- s. 172A(5)(da)(db) inserted by 2007 c. 11 Sch. 20 para. 6(2)
- s. 172A(5)(db) text amended by 2010 c. 15 Sch. 26 Pt. 1 para. 58 (as inserted) by S.I. 2010/2279 Sch. 1 para. 5
- s. 172A(9A) inserted by 2008 c. 9 Sch. 28 para. 3(5)
- s. 172A(10) text amended by 2007 c. 11 Sch. 20 para. 6(3)
- s. 172A(10A) inserted by 2007 c. 11 Sch. 20 para. 6(4)
- s. 172A(11) substituted by 2007 c. 3 Sch. 1 para. 469
- s. 172B(2)(b) text amended by 2007 c. 11 Sch. 19 para. 12(2)
- s. 172B(2)(b) words substituted by 2011 c. 11 Sch. 16 para. 67(2)
- s. 172B(2)(aa) inserted by 2008 c. 9 Sch. 28 para. 4(2)
- s. 172B(3)(a) text amended by 2008 c. 9 Sch. 28 para. 4(3)
- s. 172B(4) text amended by 2007 c. 11 Sch. 19 para. 12(3)
- s. 172B(5)(a) repealed by 2007 c. 11 Sch. 19 para. 6 Sch. 27 Pt. 3(1)
- s. 172B(7)(a) omitted by 2008 c. 9 Sch. 28 para. 4(4)(a)
- s. 172B(7)(a) text amended by 2007 c. 11 Sch. 19 para. 12(4)
- s. 172B(7)(b) text amended by 2008 c. 9 Sch. 28 para. 4(3)
- s. 172B(7)(b) text amended by 2008 c. 9 Sch. 28 para. 4(4)(b)
- s. 172B(7A)(7B) inserted by 2008 c. 9 Sch. 28 para. 4(5)
- s. 172B(7A)(a) words substituted by 2011 c. 11 Sch. 16 para. 67(3)(a)
- s. 172B(7A)(b) words substituted by 2011 c. 11 Sch. 16 para. 67(3)(b)
- s. 172B(8A) inserted by 2007 c. 11 Sch. 19 para. 12(5)
- s. 172B(8A) omitted by 2011 c. 11 Sch. 16 para. 67(4)
- s. 172B(9) substituted by 2007 c. 3 Sch. 1 para. 470
- s. 172C(7) substituted by 2007 c. 3 Sch. 1 para. 471
- s. 172D(4)(b) word substituted by 2011 c. 11 Sch. 17 para. 2
- s. 172D(6) substituted by 2007 c. 3 Sch. 1 para. 472
- s. 172BA inserted by 2007 c. 11 Sch. 19 para. 13
- s. 172BA omitted by 2011 c. 11 Sch. 16 para. 68
- s. 174A inserted by 2006 c. 25 Sch. 21 para. 5
- s. 181A inserted by 2007 c. 11 Sch. 19 para. 14
- s. 181A omitted by 2011 c. 11 Sch. 16 para. 69
- s. 185A-185I inserted by 2006 c. 25 Sch. 21 para. 6
- s. 185A-185I restricted by SI 2006/207 reg. 4B (as inserted) by S.I. 2006/1960 art. 9
- s. 185G(3)(c) omitted by 2008 c. 9 Sch. 2 para. 53
- s. 195A inserted by 2007 c. 11 Sch. 18 para. 3
- s. 196A inserted by 2005 c. 7 Sch. 10 para. 39
- s. 196A(4)(a) text amended by 2009 c. 4 Sch. 1 para. 574(a)
- s. 196A(4)(b) text amended by 2009 c. 4 Sch. 1 para. 574(b)
- s. 199A inserted by 2008 c. 9 s. 90(1)
- s. 199A(10)(a) text amended by 2009 c. 4 Sch. 1 para. 576(a)
- s. 199A(10)(b) text amended by 2009 c. 4 Sch. 1 para. 576(b)
- s. 205A inserted by 2011 c. 11 Sch. 16 para. 40
- s. 213A-213P inserted by 2010 c. 13 Sch. 2 para. 2
- s. 227A inserted by 2011 c. 11 Sch. 16 para. 45(2)
- s. 228A applied (with modifications) by 2011 c. 11 Sch. 17 para. 29 30
- s. 228A inserted by 2011 c. 11 Sch. 17 para. 5
- s. 236A inserted by 2011 c. 11 Sch. 17 para. 13
- s. 237A-237F inserted by 2011 c. 11 Sch. 17 para. 15
- s. 237B(5)(a) applied (with modifications) by 2011 c. 11 Sch. 17 para. 32
- s. 238A inserted by 2011 c. 11 Sch. 17 para. 17
- s. 246A inserted by 2005 c. 7 Sch. 10 para. 40
- s. 246A(4)(a) text amended by 2009 c. 4 Sch. 1 para. 579(a)
- s. 246A(4)(b) text amended by 2009 c. 4 Sch. 1 para. 579(b)
- s. 255A 255B inserted by 2005 c. 7 Sch. 10 para. 48
- s. 266A 266B inserted by 2005 c. 7 Sch. 10 para. 4
- s. 266A(7) substituted by 2007 c. 3 Sch. 1 para. 477
- s. 266B modified by S.I. 2006/569 reg. 3(1)(2) Sch. 3 Pt. 1
- s. 273A inserted by 2005 c. 7 Sch. 10 para. 49(1)
- s. 273A(1)(c) substituted by 2011 c. 11 Sch. 16 para. 76
- s. 273ZA inserted by 2006 c. 25 Sch. 21 para. 10
- s. 274A inserted by 2005 c. 7 Sch. 10 para. 50
- s. 306A inserted by 2007 c. 11 s. 108(2)
- s. 306A(1) text amended by S.I. 2009/56 Sch. 1 para. 429
- s. 306A(3) text amended by S.I. 2009/56 Sch. 1 para. 429
- s. 308A inserted by 2007 c. 11 s. 108(4)
- s. 308A(2)(3) text amended by S.I. 2009/56 Sch. 1 para. 430
- s. 313A-313B inserted by 2007 c. 11 s. 108(5)
- s. 313A(1) text amended by 2010 c. 13 Sch. 17 para. 4
- s. 313B(1) text amended by S.I. 2009/56 Sch. 1 para. 431
- s. 313C inserted by 2010 c. 13 Sch. 17 para. 9
- s. 313ZA inserted by 2010 c. 13 Sch. 17 para. 6
- s. 314A inserted by 2007 c. 11 s. 108(6)
- s. 314A(1) text amended by S.I. 2009/56 Sch. 1 para. 432
- s. 314A(3) text amended by S.I. 2009/56 Sch. 1 para. 432
- s. 317A inserted by 2007 c. 11 s. 108(7)
- s. 317A omitted by S.I. 2009/56 Sch. 1 para. 433
- Sch. 29A para. 32 applied by S.I. 2006/1958 reg. 4
- Sch. 29A para. 33 applied by S.I. 2006/1958 reg. 5
- Sch. 29A para. 34 applied by S.I. 2006/1958 reg. 6
- Sch. 29A para. 33 applied (with modifications) by S.I. 2006/1958 reg. 3
- Sch. 29A para. 34 applied (with modifications) by S.I. 2006/1958 reg. 3
- Sch. 29A inserted by 2006 c. 25 Sch. 21 para. 13
- Sch. 29A para. 15 modified by SI 2006/207 reg. 4C (as inserted) by S.I. 2006/1960 art. 9
- Sch. 29A para. 29 modified by SI 2006/207 reg. 4D (as inserted) by S.I. 2006/1960 art. 9
- Sch. 29A para. 31 modified by SI 2006/207 reg. 4D (as inserted) by S.I. 2006/1960 art. 9
- Sch. 29A para. 2(1)(b) omitted by 2008 c. 9 Sch. 29 para. 3(1)
- Sch. 29A para. 9(2) omitted by 2009 c. 10 s. 75(2)(e)
- Sch. 29A para. 22(2) repealed by 2007 c. 11 Sch. 20 para. 14(3)(b) Sch. 27 Pt. 3(2)
- Sch. 29A para. 4(2) substituted by 2007 c. 3 Sch. 1 para. 484
- Sch. 29A para. 20(1)(b) text amended by 2007 c. 11 Sch. 20 para. 14(2)
- Sch. 29A para. 22(1) text amended by 2007 c. 11 Sch. 20 para. 14(3)(a)
- Sch. 29A para. 24(1) text amended by 2007 c. 11 Sch. 20 para. 14(4)
- Sch. 29A para. 25(2) text amended by 2007 c. 11 Sch. 20 para. 14(5)
- Sch. 29A para. 10(4) words substituted by 2010 c. 4 Sch. 1 para. 431(5)(a)
- Sch. 29A para. 17(3) words substituted by 2010 c. 4 Sch. 1 para. 431(2)
- Sch. 29A para. 19(8) words substituted by 2010 c. 4 Sch. 1 para. 431(5)(b)
- Sch. 29A para. 21(3)(a) words substituted by 2010 c. 4 Sch. 1 para. 431(3)(a)(i)
- Sch. 29A para. 21(3)(a) words substituted by 2010 c. 4 Sch. 1 para. 431(3)(a)(i)
- Sch. 29A para. 21(3)(b) words substituted by 2010 c. 4 Sch. 1 para. 431(3)(b)(i)
- Sch. 29A para. 21(3)(b) words substituted by 2010 c. 4 Sch. 1 para. 431(3)(b)(ii)
- Sch. 29A para. 21(5) words substituted by 2010 c. 4 Sch. 1 para. 431(5)(c)
- Sch. 29A para. 22(1) words substituted by 2010 c. 4 Sch. 1 para. 431(4)
- Sch. 29A para. 22(3) words substituted by 2010 c. 4 Sch. 1 para. 431(5)(d)
- Sch. 29A para. 24(6) words substituted by 2010 c. 4 Sch. 1 para. 431(5)(e)
- specified purposes Appointed Day(s) by S.I. 2006/3240 art. 2 (Day appointed for the purposes of s. 77(1))
Commencement Orders yet to be applied to the Finance Act 2004:
Commencement Orders
This section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.
Commencement Orders bringing provisions within this Act into force:
- S.I. 2004/1934 art. 2 commences (2004 c. 12)
- S.I. 2004/1942 art. 2 commences (2004 c. 12)
- S.I. 2004/1945 art. 2 commences (2004 c. 12)
- S.I. 2004/2571 art. 2 commences (2004 c. 12)
- S.I. 2004/3104 art. 2 commences (2004 c. 12)
- S.I. 2004/3268 art. 2 commences (2004 c. 12)
- S.I. 2005/123 art. 2 commences (2004 c. 12)
- S.I. 2005/2356 art. 2 commences (2004 c. 12)
- S.I. 2006/201 art. 2 commences (2004 c. 12)
- S.I. 2010/409 art. 2 commences (2008 c. 9)
Commencement Orders bringing legislation that affects this Act into force:
- S.I. 2007/3203 art. 2 3 commences (2006 c. 48)
- S.I. 2008/1935 art. 2(1) commences (2008 c. 9)
- S.I. 2008/3068 art. 2-5 commences (2008 c. 17)
- S.I. 2009/571 art. 2-5 commences (2008 c. 9)
- S.I. 2009/1604 art. 2 commences (2005 c. 4)
- S.I. 2010/862 art. 2 3 commences (2008 c. 17)
- S.I. 2010/2317 art. 2 3 commences (2010 c. 15)
- S.I. 2010/3019 art. 2 commences (2010 c. 13)
69Verification etc of registration status of sub-contractorsE+W+S+N.I.
(1)The Board of Inland Revenue may make regulations requiring persons who make payments under contracts relating to construction operations, except in prescribed circumstances, to verify with the Board whether a person to whom they are proposing to make—
(a)a contract payment, or
(b)a payment which would be a contract payment but for section 60(4),
is registered for gross payment or for payment under deduction.
(2)The provision that may be made by regulations under subsection (1) includes provision—
(a)for preventing a person from verifying unless such conditions as may be prescribed have been satisfied;
(b)as to the period for which the verification remains valid.
(3)The Board of Inland Revenue may make regulations requiring the Board to notify persons of a prescribed description who make payments under contracts relating to construction operations that—
(a)a person registered for gross payment has become registered for payment under deduction or has ceased to be registered under section 63, or
(b)a person registered for payment under deduction has become registered for gross payment or has ceased to be registered under section 63.
(4)The provision that may be made by regulations under subsection (1) or (3) includes provision for a person to be entitled to assume, except in prescribed circumstances, that—
(a)a person verified or notified as being registered for gross payment, or
(b)a person verified or notified as being registered for payment under deduction,
has not subsequently ceased to be so registered.
(5)In this section “prescribed” means prescribed by regulations under this section.
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