Related Commentary  

715(1)  The Treasury may by regulations prescribe the circumstances in which an officer of Revenue and Customs may grant or withdraw approval of any–

(a)scheme,

(b)kind of scheme, or

(c)agent.

715(2)  The circumstances, whether relating to the terms of schemes or the qualifications of agents or otherwise, are to be such as the Treasury think fit.

715(3)  The Treasury may by regulations make provision–

(a)requiring a payer or agent who participates (or has at any time participated) in an approved scheme under this Part–

(i)[omitted by SI 2009/3054, art. 3 and Sch., para. 10,]

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.