Part 3

Income tax, corporation tax and capital gains tax
Chapter 3

Construction industry scheme

Registration of sub-contractors

Requirements for registration for gross payment
64
1
This section sets out the requirements (in addition to that in subsection (1) of section 63) for an applicant to be registered for gross payment.
2
Where the application is for the registration for gross payment of an individual (otherwise than as a partner in a firm), he must satisfy the conditions in Part 1 of Schedule 11 to this Act.
3
Where the application is for the registration for gross payment of an individual or a company as a partner in a firm—
a
the applicant must satisfy the conditions in Part 1 of Schedule 11 to this Act (if an individual) or Part 3 of that Schedule (if a company), and
b
in either case, the firm itself must satisfy the conditions in Part 2 of that Schedule.
4
Where the application is for the registration for gross payment of a company (otherwise than as a partner in a firm)—
a
the company must satisfy the conditions in Part 3 of Schedule 11 to this Act, and
b
if the Board of Inland Revenue have given a direction under subsection (5), each of the persons to whom any of the conditions in Part 1 of that Schedule applies in accordance with the direction must satisfy the conditions which so apply to him.
5
Where the applicant is a company, the Board may direct that the conditions in Part 1 of Schedule 11 to this Act or such of them as are specified in the direction shall apply to—
a
the directors of the company,
b
if the company is a close company, the persons who are the beneficial owners of shares in the company, or
c
such of those directors or persons as are so specified,
as if each of them were an applicant for registration for gross payment.
6
See also section 65(1) (power of Board to make direction under subsection (5) on change in control of company applying for registration etc).
7
In subsection (5) “director” has the meaning given by section 67 of the Income Tax (Earnings and Pensions) Act 2003 (c. 1).