Chapter 2 – Payments to subcontractors in certain industries (ss 530-531)

Contents

Section 530 – Interpretation (Chapter 2) [TCA 1997 s 530] Section commentary
Section 530A – Principal to whom relevant contracts tax applies [TCA 1997 s 530A] Section commentary
Section 530B – Notification of contract by principal [TCA 1997 s 530B] Section commentary
Section 530C – Notification of relevant payment by principal [TCA 1997 s 530C] Section commentary
Section 530D – Deduction authorisation [TCA 1997 s 530D] Section commentary
Section 530E – Rates of tax [TCA 1997 s 530E] Section commentary
Section 530F – Obligation on principals to deduct tax [TCA 1997 s 530F] Section commentary
Section 530G – Zero rate subcontractor [TCA 1997 s 530G] Section commentary
Section 530H – Standard rate subcontractor [TCA 1997 s 530H] Section commentary
Section 530I – Determination of rates [TCA 1997 s 530I] Section commentary
Section 530J – Register of principals [TCA 1997 s 530J] Section commentary
Section 530K – Return by principal [TCA 1997 s 530K] Section commentary
Section 530L – Payment of tax by principal [TCA 1997 s 530L] Section commentary
Section 530M – Late returns and amendments [TCA 1997 s 530M] Section commentary
Section 530N – Assessment by Revenue officer [TCA 1997 s 530N] Section commentary
Section 530O – Computation of subcontractor's profit [TCA 1997 s 530O] Section commentary
Section 530P – Treatment of deducted tax [TCA 1997 s 530P] Section commentary
Section 530Q – Interest [TCA 1997 s 530Q] Section commentary
Section 530R – Partnerships [TCA 1997 s 530R] Section commentary
Section 530S – Record keeping [TCA 1997 s 530S] Section commentary
Section 530T – Inspection of records [TCA 1997 s 530T] Section commentary
Section 530U – Civil penalties [TCA 1997 s 530U] Section commentary
Section 530V – Miscellaneous [TCA 1997 s 530V] Section commentary

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