# Finance Act 2004, Section 65: Change in control of company registered for gross payment

Extent: E+W+S+N.I.

(1) Where it appears to the Board of Inland Revenue that there has been a change in the control of a company—
(a) registered for gross payment, or
(b) applying to be so registered,
the Board may make a direction under section 64(5).
(2) The Board may make regulations requiring the furnishing of information with respect to changes in the control of a company—
(a) registered for gross payment, or
(b) applying to be so registered.
(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.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/section/65 (the official version)
Page: https://openlegislation.uk/finance-act-2004/section-65
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.