69 Verification etc of registration status of sub-contractors
Finance Act 2004 (2004 c 12) | Legislation

Verification, returns[, security] etc and penalties

69  Verification etc of registration status of sub-contractors

(1)     The Board of Inland Revenue may make regulations requiring persons who make payments under contracts relating to construction operations, except in prescribed circumstances, to verify with the Board whether a person to whom they are proposing to make—

(a)     a contract payment, or

(b)     a payment which would

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