Taxes Consolidation Act 1997 section 529F

Payment of tax by qualifying company

Section 529F requires a qualifying company (film company) to remit all appropriate tax deducted from relevant payments to the Collector-General on or before the due date for the chargeable period.

• A qualifying company must pay over to the Collector-General all amounts of appropriate tax it was required to deduct from relevant payments during a chargeable period.
• The tax must be remitted on or before the due date relating to that chargeable period.
• The obligation covers all relevant payments made by the qualifying company during the period in question.