Taxes Consolidation Act 1997 section 33

Section 33 sets out who is responsible for paying tax under Schedule C on behalf of the persons entitled to the income, and directs that the detailed procedures for assessment, charge and payment are contained in Schedule 2.

• Schedule C tax is not paid directly by the person entitled to the income — it is paid on their behalf by the paying agent entrusted with making the payment.
• Where tax is charged under paragraph 1 of Schedule C, the persons or bodies entrusted with making the payment are responsible for paying the tax.
• Where tax is charged under paragraphs 2, 3 or 4 of Schedule C, the banker, dealer in coupons or other person handling the transaction is responsible for paying the tax.
• The detailed rules governing the assessment, charge and payment of Schedule C tax are set out in Schedule 2 of the Taxes Consolidation Act 1997.