Part 3Income tax, corporation tax and capital gains tax
Chapter 3Construction industry scheme
Registration of sub-contractors
63Registration for gross payment or for payment under deduction
1
If the Board of Inland Revenue are satisfied, on the application of an individual or a company, that the applicant has provided—
a
such documents, records and information as may be required by or in accordance with regulations made by the Board, and
b
such additional documents, records and information as may be required by the Inland Revenue in connection with the application,
the Board must register the individual or company under this section.
2
If the Board are satisfied that the requirements of subsection (2), (3) or (4) of section 64 are met, the Board must register—
a
the individual or company, or
b
in a case falling within subsection (3) of that section, the individual or company as a partner in the firm in question,
for gross payment.
3
In any other case, the Board must register the individual or company for payment under deduction.