77 Commencement and transitional provision

77  Commencement and transitional provision

(1)     This Chapter has effect in relation to payments made on or after the appointed day under contracts relating to construction operations.

(2)     Where a certificate issued to a person under section 561 of the Taxes Act 1988 is in force immediately before the appointed day, the person is to be treated as if, on the appointed day, the Board of Inland Revenue had registered him for gross payment.

(3)     Where a registration card issued to a person in accordance with regulations made under section 566(2A) of the Taxes Act 1988 is in force immediately before the appointed day,

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