{
  "url": "https://openlegislation.uk/finance-act-2004/section-65",
  "json_url": "https://openlegislation.uk/finance-act-2004/section-65.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "section/65",
  "kind": "section",
  "number": "65",
  "heading": "Change in control of company registered for gross payment",
  "text": "(1) Where it appears to the Board of Inland Revenue that there has been a change in the control of a company—\n(a) registered for gross payment, or\n(b) applying to be so registered,\nthe Board may make a direction under section 64(5).\n(2) The Board may make regulations requiring the furnishing of information with respect to changes in the control of a company—\n(a) registered for gross payment, or\n(b) applying to be so registered.\n(3) In this section references to a change in the control of a company are references to such a change determined in accordance with section 995 of the Income Tax Act 2007.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 65(3) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 460 (with Sch. 2)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 65(3) has effect as specified by The Finance Act 2004, Section 77(1) and (7), (Appointed Day) Order 2006 (S.I. 2006/3240), art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/section/65",
    "retrieved_at": "2026-10-29T09:17:16.113356+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}