35 Construction industry scheme: gross payment status
Finance Act 2024 (2024 c 3) | Legislation

35  Construction industry scheme: gross payment status

(1)     FA 2004 is amended as follows.

(2)     In section 66 (cancellation of registration for gross payment)—

(a)     in subsection (1)—

(i)     in paragraph (b), after “sub-contractor)” insert “in connection with an obligation arising”;

(ii)     in paragraph (c), for “any such provision” substitute “an obligation arising under or in connection with any provision of this Chapter or of regulations made under it”.

(b)     in subsection (3)—

(i)     for paragraph (b) substitute—

“(b)     has fraudulently made an incorrect return or has fraudulently provided incorrect information (whether as a contractor

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