Part 3Income tax, corporation tax and capital gains tax
Chapter 3Construction industry scheme
Registration of sub-contractors
65Change in control of company registered for gross payment
(1)
Where it appears to the Board of Inland Revenue that there has been a change in the control of a company—
(a)
registered for gross payment, or
(b)
applying to be so registered,
the Board may make a direction under section 64(5).
(2)
The Board may make regulations requiring the furnishing of information with respect to changes in the control of a company—
(a)
registered for gross payment, or
(b)
applying to be so registered.
F1(3)
In this section references to a change in the control of a company are references to such a change determined in accordance with section 995 of the Income Tax Act 2007.