Chapter 1 – Payments in respect of professional services by certain persons (ss 520-529A)

Contents

Section 520 – Interpretation (Chapter 1) [TCA 1997 s 520] Section commentary
Section 521 – Accountable persons [TCA 1997 s 521] Section commentary
Section 522 – Obligation on authorised insurers [TCA 1997 s 522] Section commentary
Section 523 – Deduction of tax from relevant payments [TCA 1997 s 523] Section commentary
Section 524 – Identification of specified persons and submission of payment notifications [TCA 1997 s 524] Section commentary
Section 525 – Returns and collection of appropriate tax [TCA 1997 s 525] Section commentary
Section 526 – Credit for appropriate tax borne [TCA 1997 s 526] Section commentary
Section 527 – Interim refunds of appropriate tax [TCA 1997 s 527] Section commentary
Section 528 – Apportionment of credits or interim refunds of appropriate tax [TCA 1997 s 528] Section commentary
Section 529 – Limitation on credits or interim refunds of appropriate tax [TCA 1997 s 529] Section commentary
Section 529A – Partnerships [TCA 1997 s 529A] Section commentary

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