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Alan, A Company provides on demand skilled contract labour to various industries. The labour is outsourced mainly to Medical Manufacturing and Engineering companies. The Company operates PAYE on the labour supply, which it outsources. It also provides permanent placements. I would be obliged if you could confirm that there is no potential for a service surcharge arising on undistributed income under S441 TCA 1997 on the provision of such a service. Regards Mary

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Asked on 29 November 2012 2:19 pm
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