CISR16080 - The Scheme: primary legislation: section 63
This section deals with the registration process.
- If documentation prescribed in regulations is satisfactorily provided, HMRC must register the individual or company: FA04/S63 (1) See SI2005/2045 reg 25
- If an individual, partnership or company can satisfy the requirements in S64, HMRC must register for gross payment: FA04/S63 (2)
- In all other cases the applicant must be registered under deduction: FA04/S63 (3)