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.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 904J
Power of inspection: tax deduction from payments in respect of professional services by certain persons
Section 904J gives authorised Revenue officers the power to enter an accountable person's premises and audit their professional services withholding tax (PSWT) returns, examine compliance procedures, and require production of books and records.
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.