Part 3

Income tax, corporation tax and capital gains tax
Chapter 3

Construction industry scheme

Registration of sub-contractors

Change in control of company registered for gross payment
65
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.
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.
S. 65(3) has effect as specified by The Finance Act 2004, Section 77(1) and (7), (Appointed Day) Order 2006 (S.I. 2006/3240), art. 2
S. 65(3) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 460 (with Sch. 2)