s 65 Change in control of company registered for gross payment
(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.