Taxes Consolidation Act 1997 section 530P

Treatment of deducted tax

Section 530P sets out how relevant contracts tax (RCT) deducted by a principal from payments to a subcontractor is to be treated, including its credit against tax liabilities and the conditions for repayment.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.