SCHEDULES
SCHEDULE 11Conditions for registration for gross payment
Part 1Conditions to be satisfied by individuals
The business test
2
The applicant must satisfy the Inland Revenue, by such evidence as may be prescribed in regulations made by the Board of Inland Revenue, that he is carrying on a business in the United Kingdom which—
a
consists of or includes the carrying out of construction operations or the furnishing or arranging for the furnishing of labour in carrying out construction operations, and
b
is, to a substantial extent, carried on by means of an account with a bank.