Part 3

Income tax, corporation tax and capital gains tax
Chapter 3

Construction industry scheme

Supplementary

Regulations under this Chapter: supplementary
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1
The Board of Inland Revenue may by regulations make such other provision for giving effect to this Chapter as they consider necessary or expedient.
2
The provision that may be made by regulations under subsection (1) includes provision for or in connection with modifying the application of this Chapter in circumstances where—
a
a person acts as the agent of a contractor or sub-contractor;
b
a person’s right to payments under a construction contract is assigned or otherwise transferred to another person.
3
Regulations under this Chapter may make different provision for different cases.
4
Any power under this Chapter to make regulations authorising or requiring a document (whether or not of a particular description), or any records or information, to be given or requested by or to be sent or produced to the Board of Inland Revenue includes power—
a
to authorise the Board to nominate a person who is not an officer of the Board to be the person who on behalf of the Board—
i
gives or requests the document, records or information; or
ii
is the recipient of the document, records or information; and
b
to require the document, records or information, in cases prescribed by or determined under the regulations, to be sent or produced to the address (determined in accordance with the regulations) of the person nominated by the Board to receive it on their behalf.