CISR17130 - The Scheme: secondary legislation: regulation 12
This regulation deals with the inspection of records as provided for under Regulation51.
After reference to the contractor바카라 사이트™s documents and records, HMRC can prepare acertificate showing the amount payable by the contractor for the tax year/tax periodcovered by the inspection and the amount remaining unpaid: SI2005/2045 reg 12(2)(a) and(b).
Sub-section (3) refers to the provisions at SI2005/2045 reg 57 regarding the use ofcertificates as evidence of sums due.
ENABLING PROVISION 바카라 사이트“ FA04/S71 (1)